The OECD’s two-pillar approach to tackling the taxation of large multinationals has gained further traction with new signatories, as further details are revealed. ICAEW’s Tax Faculty explains the key changes from those unveiled in July.
Updates on regulation at both a global and national level; and the impact on the speed of recovery.
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The European Commission has come forward with some key changes to the regime for insurers and reinsurers, addressing capital requirements and requiring more attention to climate change in risk management.
The European Commission has released the results of its legislative review of corporate reporting in the EU. While comprehensive changes are underway to enhance sustainability reporting in the EU, financial reporting is assessed as being broadly fit-for-purpose.
The European umbrella body has stressed the need for a more holistic approach to tackling fraud, following concerns that a disproportionate focus on auditors will do little to reduce the ever-growing risks.
Earlier this year, the Supreme Court ruled on a landmark employment law case involving Uber. Mark Hammerton, partner at law firm Eversheds Sutherland, explores the fallout and what it means for tax.
Despite a tough period for businesses in Hong Kong the introduction of a corporate rescue procedure remains elusive, says Johnson Kong, Managing Director at BDO Hong Kong
Compulsory climate-related financial disclosures for large organisations moved a step closer after the government published a consultation on new rules for investors to measure and manage climate-related financial risk.
Why do we need to talk about global perspectives on economic crime right now? IFAC, the global organisation for the accountancy profession, explains.
The long-awaited goal of standardised sustainability reporting is getting closer. The announcement of the IFRS Foundation’s strategic direction and the publication of further reports from EFRAG – as well as clear intent from the UK Government – is putting us all on notice.
8 December 2020: Sir Jon Thompson, Chief Executive of the Financial Reporting Council, answers questions on how the FRC has responded to the challenges of COVID-19, progress in audit reform, and the attractiveness of the audit profession.