VideoInsolvency, Restructuring And Funding AdvisoryInsolvency & Restructuring (speaker: Aengus Burns, Partner, Advisory)IrelandInsolvency/Bankruptcy/Re-StructuringGrant Thornton
Article2020 Review Of Solvency IIEIOPA's review of the Solvency II framework, the purpose of which was to ensure that the Solvency II regime remains fit for purpose, concluded with the submission to the European Commission and publication of EIOPA's ...IrelandInsuranceGrant Thornton
VideoSustainability – Africa Dialogues | Bridging The Readiness Gap: Turning IFRS S1 & S2 Into Action (Video)Sustainability reporting is no longer just compliance, it’s a key factor for investors. After our webinar “From ESG Reporting to ISSB Readiness,” the big question is: Where does your organisation stand? South AfricaCorporate/Commercial LawSNG Grant Thornton
ArticleSARS Takes A Further Step Towards Improving The Integrity Of Trade And Traveller Facilitation As Part Of Implementing Smart BordersThere is unconscious biasness that individuals travelling abroad or to RSA need not declare personal effects, that is a big mistake or error of judgement: take note of the following. South AfricaInternational LawSNG Grant Thornton
ArticleExtension Of The Learnership Tax Incentive (12H)On the 1st October 2001, the government introduced the Learnership Tax Incentive with the purpose of encouraging employers to partake in the training and development of the South African youth.South AfricaTaxSNG Grant Thornton
ArticleRepayment Of Deferred Payments And Waiver Of Interest And Penalties For Late PaymentsThe coronavirus (COVID-19) pandemic has undoubtedly resulted in business disruptions for many taxpayers in South Africa and globally.South AfricaTaxSNG Grant Thornton
ArticleTaxation Of Sale And Leaseback ArrangementsSale and lease ack arrangements allow asset owners to sell the asset while retaining use of the asset sold through a leaseback arrangement.South AfricaTaxSNG Grant Thornton
ArticleExample Financial Statements 2019The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challengingUnited Arab EmiratesAccounting and AuditGrant Thornton
ArticleMoving Company’s Payments To Compensate For Damage Don’t Qualify For Recurring Item ExceptionThe IRS concluded that a taxpayer, a professional moving company, couldn’t use the recurring item exception to economic performance for its payments to customers.United StatesAccounting and AuditGrant Thornton LLP
ArticleOn the Horizon: Special Alert - November 16, 2012On November 14, 2012, the U.S. Securities and Exchange Commission (SEC) issued an Order providing further regulatory relief and assistance to a broad class of companies and others affected by Hurricane Sandy. United StatesAccounting and AuditGrant Thornton LLP
ArticleIRS Extends Temporary Nondiscrimination Relief For Closed Defined Benefit PlansIn Notice 2015-28, the IRS extended the temporary nondiscrimination relief originally provided in Notice 2014-5 for certain "closed" defined benefit pension plans.United StatesEmployment and HRGrant Thornton LLP
ArticleIRS Proposes Rules On Qualified Matching Contributions And Qualified Nonelective ContributionsThe proposed regulations would apply to taxable years beginning on or after the final regulations' publication date. Taxpayers may rely on the proposed regulations until they become final. United StatesEmployment and HRGrant Thornton LLP
ArticleProposed Changes To Form 5500 Would Have Significant Impact On EmployersNewly proposed changes to benefit plan reporting on Form 5500 would have a significant impact not only on employers but also on participants, fiduciaries and third-party service providers.United StatesEmployment and HRGrant Thornton LLP
ArticleIRS Issues Final Regulations Related To Derivatives Under Section 1001The IRS on Nov. 6 issued final regulations under Treas. Reg. Section 1.1001-4 (T.D. 9639), which provide that certain transfers or assignments of a derivative do not result in exchange treatment for the nonassigning counterparty.United StatesFinance and BankingGrant Thornton LLP
ArticleA Snapshot Of The Fiscal Cliff DealAs you learn more about the details of the fiscal cliff legislation, keep these three key points in mind: United StatesTaxGrant Thornton LLP
ArticleBonus Depreciation Extended And Expanded By New LegislationCongress recently extended the bonus depreciation provision for five years and expanded the definition of property eligible for bonus depreciation to include certain improvements classified as 39-year recovery property. United StatesTaxGrant Thornton LLP
ArticleBrady Begins Work Merging Tax PlansRepublicans on the Ways and Means Committee emerged from a two-day retreat pledging to work with the administration on developing a unified tax plan based on the blueprint released by...United StatesTaxGrant Thornton LLP
ArticleCircuit Court Decision Reflects Risks Associated With Self-Directed IRA PlansThe Eighth Circuit Court of Appeals upheld a Tax Court decision sustaining deficiencies and penalties against taxpayers who sought to use their self-directed IRA plans to fund a business venture.United StatesTaxGrant Thornton LLP
ArticleCongress Has Short Legislative Calendar To Address Expired ProvisionsCongress will have just a few work weeks left to address the 50-plus tax provisions that expired at the end of 2013.United StatesTaxGrant Thornton LLP