Potential effects of the Coronavirus (COVID-19) outbreak on 31 December 2019 year end financial reporting.
Potential effects of the Coronavirus (COVID-19) outbreak on 2020 reporting periods and onward.
On 31 January 2020, the OECD/G20 Inclusive Framework on BEPS (IF) published a statement in which it affirmed its support for the OECD’s two-pillar approach to dealing with the challenges arising from the digitalisation of the economy. It endorsed the ‘Unified approach’ set out in Pillar One as...
Country by Country Reporting - Wider and deeper?Tax compliance for multinational businesses has changed hugely in the last few years - not least because tax authorities now have access to levels of data that would have been unimaginable a few years ago. And they are going to get more. The...
These are unprecedented times. Like all other businesses, BDO is doing its utmost to manage the many challenges arising from the COVID-19 pandemic, as the health and safety of our people, our clients and stakeholders is very important
Our latest insights on Taxation of the Digital Economy, highlights of the interview with the OECD which took place on 3 December with Stewart Brant, Head of Transfer Pricing at the OECD and members of BDO’s Taxation of the Digital Economy taskforce, and of the views gathered to date from global...
This publication introduces smart contracts, a new instrument which is deployed on a distributed ledger technology (DLT) such as a blockchain. Smart contracts, as well as the DLT, are currently in early stages. As a result, processes related to smart contracts and the DLT will evolve over time. ...
This publication provides an introduction to cryptocurrencies that entities may possess or otherwise use when transacting with other parties. While the discussions below focus on bitcoin, the most popular cryptocurrency among entities, the information below also applies to other cryptocurrencies ...