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On October 3, 2016, the Department of Finance released a Notice of Ways and Means Motion proposing changes to the principal residence rules.

Large businesses that exceeded $10 million in taxable and zero-rated revenues during their last fiscal year are required to recapture a portion of their input tax credits...

If May's global WannaCry ransomware cyber-attack taught us one thing, it's that in today's technologically-advanced business environment...

Compared with Circular No. 85, Circular No. 101 has introduced the following new tax preferences...

Le 26 juillet 2024 et le 28 août 2024 débuteront respectivement les jeux olympiques et les jeux paralympiques de Paris.

Our latest International Business Report (IBR) research reveals that global business optimism has fallen to a three-year low in the first quarter of 2016.

With the recent announcement by Ulster Bank and KBC that they are to leave Ireland, it focusses the lens on the General Insurers in Ireland and the viability of shareholders return.

The Central Bank of Ireland has published its September Insurance Newsletter and some of the topics included are...

Modern advisory services are evolving beyond traditional spreadsheets and static reports as organisations seek faster, more effective ways to analyse performance and make informed decisions. Interactive dashboards and business intelligence tools are transforming how advisers present complex financial and operational data, enabling stakeholders to explore information dynamically and identify trends with greater efficiency. Discover how data visualisation is becoming an integral component of advisory engageme

Starting January 2025, small businesses can enjoy VAT exemptions on cross-border EU trade without multi-jurisdiction registrations. Find out how Malta's new Articles 11A and 11B could streamline your compliance...

The advent of the COVID 19 pandemic has brought about numerous challenges to an already complex business world globally and has reinforced the notion that businesses should "adapt".

The increasing complexity of insolvency proceedings in South Africa, coupled with growing economic distress among companies and individuals...

A recent ruling by the Tax Court in the case of ABD Limited v CSARS marked a notable shift in how South Africa approaches disputes over transfer pricing.

A report published in 2018 on business incentives in South Africa made a number of key observations some particularly related to the Research and Development tax incentive.

The most tax disputes are decided by courts on the basis of whether taxpayer has discharged the onus of proving that something is exempt or otherwise not taxable or that an amount is tax deductible.

The FASB Board discussed the following topics related to proposed changes to the guidance for accounting by investment companies.

In "VECO Corp. et al. v. Commissioner", the Tax Court rejected a taxpayer’s proposed change in accounting method because the court determined that the all-events tests had not been met for some deductions.