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INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) COVID 19: Accounting for lease modifications
The IASB has therefore added a practical expedient to provide relief for lessees from lease modification accounting for rent concessions related to COVID-19.
Global mobility services Clarity on taxation of visa costs for assignees in Vietnam
On 18 May 2020, the General Department of Taxation issued Official Letter to clarify the personal income tax (PIT) policy for the costs of obtaining temporary
Global mobility services A shift to global taxation: China individual income tax developments
For Chinese employees working in China and elsewhere, new developments not initially accompanied by an official notice from the China tax authorities raises
Tax DAC 6 disclosure requirements for cross-border arrangements
New European Union (EU) Mandatory Disclosure rules (DAC 6) aims to implement procedural compliance requirements for intermediaries and taxpayers to disclose
Professional Services Embracing agile working
Professional services firms will have no doubt conducted numerous surveys among employees in recent months to gauge wants and expectations post-COVID. For
COVID-19 RESPONSE Restoring focus through global compliance management
COVID-19 has diverted attention from global compliance; an outsourcing solution reduces complexity and risk and builds agility and resilience.
INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IFRS - Alternative performance measures
We set out below various ways to enhance communication on how the pandemic has impacted the financial position and performance of any reporting entity.
Tax Six key tips for transfer pricing in 2020
Even as restrictions are gradually eased, there continues to be considerable uncertainty over the risks, circumstances and comparables used to determine arm’s
Global business pulse - North America North American businesses among hardest hit by Coronavirus
A health check of mid-market firms in North America warns of consequences for the region’s future economic growth.
Global business pulse - European Union Jobs threat as EU businesses reel from impact of Coronavirus
Grant Thornton’s new Global business pulse shows that businesses in the EU have been badly hit by the effects oif COVID-19.
Mid-market index Global business pulse
Grant Thornton’s new index into the health of mid-sized companies comes at the most difficult time in a generation for these companies.
Business resilience Rethinking resilience in recovery
Perceived mid-market resilience and agility might have helped ease the shock of COVID-19 pandemic. Will this same resilience transfer to the next phase of the
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