How do you move long-term value creation from ambition to action? Review ourcookie policyfor more information. At EY, our purpose is building a better working world. A section on other taxes varies by jurisdiction but often includes estate, inheritance, gift and real estate taxes. . We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. Cybersecurity, strategy, risk, compliance and resilience, Value creation, preservation and recovery, Explore Transactions and corporate finance, Climate change and sustainability services, Strategy, transaction and transformation consulting, Real estate, hospitality and construction, How blockchain helped a gaming platform become a game changer, How to use IoT and data to transform the economics of a sport, M&A strategy helped a leading Nordic SaaS business grow. Notes It is your responsibility to disclose your income to any relevant tax authority. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. EY | Assurance | Consulting | Strategy and Transactions | Tax. There is increasing attention on the appropriate use of legal entities, both from tax authorities and business (for purposes of operational savings). All Rights Reserved. remember settings),Performance cookiesto measure the website's performance and improve your experience,Advertising/Targeting cookies, which are set by third parties with whom we execute advertising campaigns and allow us to provide you with advertisements relevant to you. Keep up-to-date on significant tax developments around the globe with EYs Global Tax Alert libraryhere. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. California:Privacy|Do Not Sell My Personal Information. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. Outlining value-added tax (VAT) systems in 137 jurisdictions, the 2021 edition of EY's annual reference book, Worldwide VAT, GST and Sales Tax Guide, is now available. The 2022 edition summarizes the gift, estate, and inheritance tax systems and describes wealth transfer planning considerations in 44 jurisdictions and territories. New chapters for 2022 include: Anguilla, Bhutan, Cambodia, Congo (Republic of the), Lao (People . In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. At EY, our purpose is building a better working world. ITS Engine is a comprehensive international tax reform model that automates the calculation of various key tax provisions on a multiyear, multi-scenario, comparative basis. Welcome to EY International We are an export import trading company managing the supply chain for large corporations and retailers between Middle East and Africa. Employer will accept any suitable combination of education, training, or experience. Symbolsprecede the names of individuals who hold the following functions: We then lay out the facts about the jurisdictions corporate taxes,beginning with an at-a-glance summary. Deloitte International Tax Source. At the back of the guide, you will find a list of the names and codes for all national currencies and a list of contacts for other jurisdictions. Taxpayers need a current guide, such as EY's Worldwide Corporate Tax Guide, in such a shifting tax landscape, especially if they are contemplating new markets. EY | Assurance | Consulting | Strategy and Transactions | Tax. Browse our in-depth guides covering corporate tax, indirect tax, personal taxes, transfer pricing and law matters in more than 150 jurisdictions. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. The last few years have seen an ever increasing demand on tax departments to report on cross-border situations and transactions. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. Review ourcookie policyfor more information. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Discover how EY insights and services are helping to reframe the future of your industry. Taxpayers need a current guide, such asthe Worldwide Corporate Tax Guide, in such a shifting tax landscape, especially if they are contemplating new markets. The content is current on 1 January 2021, withexceptions noted. Governments worldwide continue to reform their tax codes at ahistorically rapid rate. Cybersecurity, strategy, risk, compliance and resilience, Value creation, preservation and recovery, Explore Transactions and corporate finance, Climate change and sustainability services, Strategy, transaction and transformation consulting, How blockchain helped a gaming platform become a game changer, M&A strategy helped a leading Nordic SaaS business grow. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. At EY, our purpose is building a better working world. As a result, there is increased risk that taxpayers will be caught unprepared, making a . EU Country Profiles KPMG's European Tax Centre publishes a yearly profile on tax systems of most European countries, useful for understanding of local direct tax rules. Each chapter begins with contact information for the key people in that jurisdictions EY member firm offices. EY helps clients create long-term value for all stakeholders. The content is current on 1 January 2022, withexceptions noted. Responsibilities: Asking the better questions that unlock new answers to the working world's most complex issues. 190. Distribution of Corporate Tax Rates. EY helps clients create long-term value for all stakeholders. Travel required approximately 50%, of which 10% is international. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. Review ourcookie policyfor more information. Our international tax professionals provide leading-edge tax consultancy services for many of the worlds largest multinational companies. At EY, our purpose is building a better working world. Discover how EY insights and services are helping to reframe the future of your industry. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Transfer pricing guides. () National director of the listed tax specialty, () Director of the listed specialty in the local office. Treasury and tax departments of multinationals face increasing challenges to manage business and market risks effectively and apply funding efficiently. At the back of this Tax Guide, you will find a list of the namesand codes for all national currencies and a list of contacts forother jurisdictions. The content is current on 1 July 2021 with exceptions noted. Our team works to deliver tangible benefits to our clients, thereby contributing to their competitive advantage. The content is straightforward. For more information,access the EY Tax COVID-19 Response Tracker here. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets. Only some of the chapters in this Tax Guide . The content is straightforward. Asia Pacific Tax Insights mobile app Download our complimentary one-stop tool that has comprehensive coverage of tax, business insights and investment locations across the Asia Pacific region. The EY Worldwide Transfer Pricing Reference Guide 2019-20, attached below, is a publication designed to help international tax executives identify transfer pricing rules, practices and approaches.These must be understood for a company to carry out both transfer pricing compliance and planning activities in the base erosion and profit shifting (BEPS) era. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. () National director of the listed tax specialty, () Director of the listed specialty in the local office. EY helps clients create long-term value for all stakeholders. Cybersecurity, strategy, risk, compliance and resilience, Value creation, preservation and recovery, Explore Transactions and corporate finance, Climate change and sustainability services, Strategy, transaction and transformation consulting, How blockchain helped a gaming platform become a game changer, M&A strategy helped a leading Nordic SaaS business grow, How to use IoT and data to transform the economics of a sport. All Rights Reserved. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. Latest Tax Updates Tax by Territory International Australia China Hong Kong India Indonesia Japan Korea Malaysia New Zealand Philippines Singapore Taiwan and Gas Tax Guide, the Worldwide R&D Incentives Reference . remember settings), Performance cookies to measure the website's performance and improve your experience, Marketing/Targeting cookies which are set by third parties with whom we execute marketing campaigns and allow us to provide you with content relevant to you. ITORS can assist companies in monitoring uncertain tax positions and identifying and tracking events that may result in changes to the amount of benefit recorded. Review ourcookie policyfor more information. We bring together extraordinary people, like you, to build a better working world. Insights and analysis about how agility can help businesses prepare for rising uncertainty and controversy. The content is current on 1 January 2022, with exceptions noted. How can we move forward while the economic gender gap keeps moving backward? For more information about our organization, please visit ey.com. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets. Top 10 risks for telecommunications in 2023, The CEO Imperative: Prepare now for the new era of globalization. Top 10 risks for telecommunications in 2023, The CEO Imperative: Prepare now for the new era of globalization. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate. Select your location Close country language switcher. Chapter by chapter, from Albania to Zimbabwe, we summarize personal tax systems and immigration rules in more than 150 jurisdictions. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. Our dedicated international tax professionals support you with the tax aspects and complexities of cross-border situations and transactions, including analysis, reporting and risk management. Taxpayers need a current guide, such as the Worldwide Personal Tax and Immigration Guide, in such a shifting tax landscape, especially if they are contemplating new markets. Select your location Close country language switcher. The global tax landscape is changing faster than ever before. Our professionals assist with tax efficiently, meeting these business and regulatory needs for legal entity rationalization. Tax authorities are adapting beyond the bricks and mortar definition, identifying PEs caused by overseas contractors, short-term business travelers, warehouse space, digital activity and more. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. Assessing and addressing MLI-led changes to tax treaties represent one of the most significant cross-border challenges our clients have faced in many years. The UnitedKingdom chapter provides information regarding Brexit. Discover how EY insights and services are helping to reframe the future of your industry. The United Kingdom chapter provides information regarding Brexit. Taxpayers need a current guide, such as the Worldwide Corporate Tax Guide, in such a shifting tax landscape, especially if they are contemplating new markets. Chapter by chapter, from Albania to Zimbabwe, we summarize personal tax systems and immigration rules in more than 150 jurisdictions. They also face increasing legislative activity and scrutiny of funding activities by tax authorities around the world. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. How do you move long-term value creation from ambition to action? Permanent establishment (PE) means having a taxable presence outside your companys state of residence. Only some of the chapters in this Tax Guidereflect COVID-19 tax policy measures. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Readers should obtain updated information regarding Brexitbefore taking actions. Discover how EY insights and services are helping to reframe the future of your industry. At the back of this Tax Guide, you will find a list of the namesand codes for all national currencies and a list of contacts forother jurisdictions. Symbolsprecede the names of individuals who hold the following functions: We then lay out the facts about the jurisdictions corporate taxes,beginning with an at-a-glance summary. The content is straightforward. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Then we lay out the essential facts about the jurisdictions personal taxes. We can help you develop the sustainable tax framework the new environment demands. We have detected that you have enabled the Do Not Track setting in your browser; as a result, Marketing/Targeting cookies are automatically disabled. EY helps clients create long-term value for all stakeholders. Average salaries for EY International Tax: [salary]. Each chapter begins with our in-country executive and immigration contact information, and some jurisdictions add contacts from our Private Client Services practice. ITS Engine is a comprehensive international tax reform model that automates the calculation of various key tax provisions on a multiyear, multi-scenario, comparative basis. How will Web3 and the metaverse create opportunities? The content is straightforward. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Each chapter begins with contact information for the key people in that jurisdictions EY member firm offices. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. Can decentralized energy get good enough, fast enough? I agree to receive email alerts and other electronic communications from EY via the Global Tax News Update Tool ("GTNU"). Governments worldwide continue to reform their tax codes at ahistorically rapid rate. The UnitedKingdom (UK) chapter provides information regarding Brexit. We start with the personal income tax, explaining who is liable for tax and, at some length, what types of income are considered taxable and which rates, deductions and credits apply. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. Chapter by chapter, from Albaniato Zimbabwe, we summarize corporate tax systems in 160 jurisdictions. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Keep up-to-date on significant tax developments around the globe with EYs Global Tax Alert library here. European Commission proposes staged approach towards. Asia-Pacific Tax Leader, Eng Ping Yeo, introduces the second edition of the EY Asia-Pacific guide, which analyses the key takeaways for businesses amid the backdrop of an evolving tax world. remember settings), Performance cookies to measure the website's performance and improve your experience, Marketing/Targeting cookies which are set by third parties with whom we execute marketing campaigns and allow us to provide you with content relevant to you. Chapter by chapter, from Albaniato Zimbabwe, we summarize corporate tax systems in more than 160 jurisdictions. With so many offerings, you have the opportunity to develop your career through a broad scope of engagements, mentoring and formal learning. Transfer pricing planning and operating model effectiveness. With some variation, thetopics covered are taxes on corporate income and gains, determination of trading income, other significant taxes, miscellaneousmatters (including foreign-exchange controls, debt-to-equity rules,transfer pricing, controlled foreign companies and anti-avoidancelegislation) and treaty withholding tax rates. The content of this guide, attached below, is straightforward. Discover why linking tax and #finance with a technology roadmap is key to driving business #transformation: ey.com. The ITL 2022 repealed Law No 016/2018 of 13/04/2018 establishing taxes on income (repealed tax law), Law N 29/2012 of 27/07/2012 establishing tax on gaming activities (repealed gaming law), and all prior legal provisions contrary to the new ITL 2022. Mandatory Disclosure Requirements Latest developments from KPMG's EU Tax Centre Euro Tax Flash Readers should obtain updated information regarding Brexit before taking actions. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. Four actions business leaders can take now to embrace long-term value creation, Select your location Close country language switcher. Governments worldwide continue to reform their tax codes at a historically rapid rate. To help address these time-sensitive and challenging requirements, EY offers access to the International Tax Online Reference Service (ITORS) free of charge. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. EY As a global leader in assurance, tax, transaction and advisory services, we're using the finance products, expertise and systems we've developed to build a better working world. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. 2020 EYGM Limited. Tax advice from EY EY has specialists in over 140 countries who can assist expats with tax queries. The implementation of the base erosion and profit shifting framework developed by the Organisation for Economic Co-operation and Development requires organizations to re-evaluate their business. Select your location Close country language switcher. EY | Assurance | Consulting | Strategy and Transactions | Tax. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. Please refer to your advisors for specific advice. How do you move long-term value creation from ambition to action? EY teams can help taxpayers and intermediaries identify and manage their obligations under the MDR. Get in touch to learn more. We bring together extraordinary people, like you, to build a better working world. Watch our video about how the ITS Engine efficiently collects and transforms data from multiple sources and runs complex and iterative calculations using multiple tools to convert it to a standard format for use whenever you need to run calculations. Taxpayers need a current guide, such asthe Worldwide Corporate Tax Guide, in such a shifting tax landscape, especially if they are contemplating new markets. Examples of this are many, such as master and local files in transfer pricing, country-by-country reporting, controlled foreign company reporting under EU Anti-Tax Avoidance Directives, global intangible low-taxed income in the United States and the Mandatory Disclosure Regime in the EU. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate. Contact us 0 results The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets. An uncertain outlook for tax certainty under BEPS 2.0. Back to top Asking the better questions that unlock new answers to the working world's most complex issues. The implementation of the outcomes of the Base Erosion and Profit Shifting (BEPS) project by the OECD is significantly affecting the supply chains of businesses around the world. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. The EY Worldwide Transfer Pricing Reference Guide 2020-21, attached below, is a publication designed to help international tax executives identify transfer pricing rules, practices and approaches. Readers should obtain updated information regarding Brexit before taking actions. Our operating model effectiveness (OME) team features the combined experience of Advisory, Assurance, Legal and Tax professionals who focus on supporting clients with business model efficiency, including adjustments to procurement operations, intangible management, permanent establishment risks assessment and risk mitigation. Our market-leading global tax desk network which consists of co-located teams of highly experienced professionals from multiple countries in several locations around the world plays an important role in bringing together tax know-how from various jurisdictions for the benefit of the client. Keep up-to-date on significant tax developments around the globe with the EY Global Tax Alert library. We bring together extraordinary people, like you, to build a better working world. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services:Functional cookiesto enhance your experience (e.g. Asking the better questions that unlock new answers to the working world's most complex issues. Only some of the chapters in this Tax Guide reflect COVID-19 tax policy measures. For more information about our organization, please visit ey.com. Only some of the chapters in this Tax Guide reflect COVID-19 tax policy measures. The immigration sections provide information on temporary visas, work visas and permits, residence visas and permits, and family and personal considerations. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate. For more information about our organization, please visit ey.com. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate. 2019-1031. All of the content is current as of 1 January 2022. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. remember settings), Performance cookies to measure the website's performance and improve your experience, Marketing/Targeting cookies which are set by third parties with whom we execute marketing campaigns and allow us to provide you with content relevant to you. EY Global. Ernst & Young Tax Advisory Services Sarl Luxembourg Phone +352 42 124 7258 Fax +352 42 124 57258 Email [email protected] Frank leads the International Tax Services group and the Life Sciences sector at EY in Luxembourg. Luis Coronado and Matt Andrew of EY unpick the OECD's consultation documents related to tax certainty under pillar one and find that there are many unresolved issues in terms of tax dispute resolution. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Our professionals help you build, manage, document, review and support your transfer pricing policies and processes. Review ourcookie policyfor more information. Can decentralized energy get good enough, fast enough? Browse our in-depth guides covering corporate tax, indirect tax, personal taxes, transfer pricing and law matters in more than 150 jurisdictions. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. Categories Worldwide VAT, GST and Sales Tax Guide. While greatly accelerating the pace of tax legislation, the world's governments have relied most heavily on indirect taxes for extra revenue. Currently, we operate from Sharjah, Dubai and Addis Ababa with plans to expand to the rest of Africa and Middle East. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. Asking the better questions that unlock new answers to the working world's most complex issues. EY | Assurance | Consulting | Strategy and Transactions | Tax. With some variation, thetopics covered are taxes on corporate income and gains, determination of trading income, other significant taxes, miscellaneousmatters (including foreign-exchange controls, debt-to-equity rules,transfer pricing, controlled foreign companies and anti-avoidancelegislation) and treaty withholding tax rates. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. That starts with a culture that believes in giving you the training, opportunities and creative freedom to make things better. A social security section covers payments for publicly provided health, pensions and other social benefits, followed by sections on tax filing and payment procedures as well as double tax relief and tax treaties. Sponsored by EY Asia-Pacific. The Worldwide Estate and Inheritance Tax Guide 2022 (WEITG) is published by the EY Private Client Services, which comprises professionals from EY member firms. remember settings), Performance cookies to measure the website's performance and improve your experience, Marketing/Targeting cookies which are set by third parties with whom we execute marketing campaigns and allow us to provide you with content relevant to you. EY's Worldwide VAT, GST and Sales Tax Guide 2019. In addition, the current volatility in the global markets creates further challenges and stresses for businesses in ways that reduce cash and increase effective tax rates. The content is current on 1 July 2021 with exceptions noted. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. For more information about our organization, please visit ey.com. Tax guides. . Please refer to your advisors for specific advice. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets. Top 10 risks for telecommunications in 2023, The CEO Imperative: Prepare now for the new era of globalization. Outlining value-added tax (VAT) systems in 142 jurisdictions, the 2022 edition of our annual reference book is now available to download as a pdf. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. We bring together extraordinary people, like you, to build a better working world. Keep up-to-date on significant tax developments around the globe with the EY Global Tax Alert library. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. Our International Tax and Transaction Service (ITTS) group provides a wide range of tax services for clients within a variety of industries and helps clients identify and address complex domestic and international tax issues and assists them in strategically aligning different areas of taxation. Ernst & Young Global Limited is a UK company limited by guarantee which does not provide services to clients. Must have 1 year of experience international income taxation, including relevant experience with large cross border transactions involving multinational companies or private equity funds. 2020 EYGM Limited. Please refer to your advisors for specific advice. If you have questions or concerns, please contact us at [email protected] . Click here to read EY's Asia-Pacific Guide 2021 "S ediakan payung sebelum hujan " runs the Malaysian proverb: "prepare the umbrella before it rains". Chapter by chapter, from Albania to Zimbabwe, we summarize corporate tax systems in more than 160 jurisdictions. Worldwide Personal Tax and Immigration Guide. EY is a global leader in assurance, tax, strategy, transaction and consulting services. Chapter by chapter, from Albania to Zimbabwe, we summarize corporate tax systems in 160 jurisdictions. 2 EY Global Tax conTacTs International Tax and Transaction Services Jeffrey M. Michalak New York: +1 (212) 773-1864 Detroit: +1 (313) 628-8460 Mobile: +1 (248) 207-1629 Email: [email protected] Law Discover how EY insights and services are helping to reframe the future of your industry. The UnitedKingdom (UK) chapter provides information regarding Brexit. With the Global Tax News Update subscription service, you choose which topical updates you want to receive, and you choose a delivery schedule that's right for you. Cybersecurity, strategy, risk, compliance and resilience, Value creation, preservation and recovery, Explore Transactions and corporate finance, Climate change and sustainability services, Strategy, transaction and transformation consulting, How blockchain helped a gaming platform become a game changer, M&A strategy helped a leading Nordic SaaS business grow, How to use IoT and data to transform the economics of a sport. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. EY international tax service teams help you fully comply with these requirements and analyze and remediate the impact that these reporting obligations have on your global tax footprint. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. EY salary trends based on salaries posted anonymously by EY employees. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. Can decentralized energy get good enough, fast enough? Our global network of international tax professionals work to promote local approaches that tie in with and contribute to the clients optimized overall tax position. 2021-0769. Sponsored. Treaty rates. We have detected that you have enabled the Do Not Track setting in your browser; as a result, Advertising/Targeting cookies are automatically disabled. The CEO Imperative: How to remain resolute on investment as inflation surges, How entrepreneurs can adapt to current market dynamics, Select your location Close country language switcher. We have detected that you have enabled the Do Not Track setting in your browser; as a result, Marketing/Targeting cookies are automatically disabled. Step 1 Step 2 These must be understood for a company to carry out both transfer pricing compliance and planning activities in the base erosion and profit shifting (BEPS) era. We also take into account the requirements under the multilateral instrument (MLI), such as the principal purpose test and other anti-avoidance measures, local country legislation and regulations such as withholding and capital gains taxes while mitigating the impact on tax attributes in the different jurisdictions. At EY, our purpose is building a better working world. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. Cybersecurity, strategy, risk, compliance and resilience, Value creation, preservation and recovery, Explore Transactions and corporate finance, Climate change and sustainability services, Strategy, transaction and transformation consulting, How blockchain helped a gaming platform become a game changer, M&A strategy helped a leading Nordic SaaS business grow, How to use IoT and data to transform the economics of a sport. Asking the better questions that unlock new answers to the working world's most complex issues. The United Kingdom chapter provides information regarding Brexit. Our people bring tax efficiency to treasury goals, whether companies are financing their domestic or cross-border activities, hedging their risks with derivatives, structuring investment vehicles, trading securities or commodities, or managing or repatriating cash. We have detected that you have enabled the Do Not Track setting in your browser; as a result, Marketing/Targeting cookies are automatically disabled. EY-worldwide-corporate-tax-guide-2013.pdf - The Worldwide Corporate Tax Guide is part of a suite of premier tax guides published each year by Ernst topics covered are taxes on corporate income and gains, determi- nation of trading income, other . Domestic rates. Only some of the chapters in this Tax Guidereflect COVID-19 tax policy measures. Please refer to your advisors for specific advice. Readers should obtain updated information regarding Brexitbefore taking actions. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. . Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. EY refers to the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Tax Insights: EY discuss the growth of tax technology in Asia Albert Lee, September 17, 2020 Features ESG and tax insights for real estate fund managers Nick Crama, October 18, 2022 Pillar two: the need for simplification Christian Kaeser, October 18, 2022 How to use hidden tools for managing international tax disputes Peter Nias, May 16, 2022 EY Americas International Tax and Transaction Tax Services Leader. He has more than 25 years of experience advising multinational enterprises in cross-border EY's Worldwide VAT, GST and Sales Tax Guide 2019. EY exists to build a better working world, helping to create long-term value for clients, people and society and build trust in the capital markets. Keep up-to-date on significant tax developments around the globe with EY's Global Tax Alert library here. Our global treasury group consists of a network of tax professionals in key markets globally who focus on treasury and investment issues from financing and capital restructuring to risk management, whether that be with respect to interest rates, commodities or foreign currency. How do you move long-term value creation from ambition to action? EY helps clients create long-term value for all stakeholders. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. EY's Worldwide VAT, GST and Sales Tax Guide 2021. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. How do you move long-term value creation from ambition to action. All of the content is current as of January 1, 2021. Just follow the steps below to register for EY's Tax Alerts and other content. How technology can help tax and finance drive business . Watch our video about how the ITS Engine efficiently collects and transforms data from multiple sources and . The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. New chapters for 2021 include: Cte d'Ivoire (Ivory Coast . Please refer to your advisors for specific advice. For more information about our organization, please visit ey.com. The global tax landscape is changing faster than ever before. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. The Government of Rwanda gazetted Income Tax Law No 027/2022 (ITL 2022) on 28 October 2022. Readers should obtain updated information regarding Brexitbefore taking actions. Like what youve seen? EY's 2019 Worldwide Corporate Tax Guide Governments worldwide continue to reform their tax codes at a historically rapid rate. EY 2022 Global Tax Technology and Transformation Survey Report shows that 84% of organizations plan to invest $2 million or more in #tax technology. The content is current on 1 January 2021 . We don't accept any responsibility for tax advice provided by EY and any information acted on by you will be at your own risk. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. We bring together extraordinary people, like you, to build a better working world. 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