Articles and opinions

Read our latest news and opinion pieces to keep on top of the latest trends and regulatory changes around the world.
  • 17 January 2018
    Article
    airplane_clouds_500x300
    Take to the skies – key trends and developments in the aviation finance market

    The aircraft market is expected to flourish in the next few years thanks to the growing demand for air transport. Prospective investors who are considering to lease or buy an aircraft should consider the trends and benefits of aircraft leasing.

  • 12 January 2018
    Article
    Bruno Bagnouls, TMF Group black and white headshot
    Encouraging fund administration trends in Europe

    With global Private Equity (PE) groups continuing to outsource a number of standard accounting and administrative tasks for funds and SPVs, TMF Group sees a huge opportunity going forward.

  • 10 January 2018
    Article
    Male hand with pen signing document, black and white
    New Federal Revenue obligation increases corporate transparency

    Brazil's Normative Instruction 1634 was rectified and supplemented by Federal Revenue Normative Instruction 1729, with the promise of bringing even more transparency to the corporate market. With it, the Federal Revenue Service aims to clearly define the concept of the Ultimate Beneficial Owner (“UBO”).

  • 09 January 2018
    Article
    Petronas Towers and skyline of Kuala Lumpur at night, reflected in water
    Key considerations before starting a business in Malaysia

    Before establishing a footprint in Malaysia, it is vital that overseas-based multinationals have a deep understanding of the investment environment, and the legal, accounting and taxation frameworks. Here are a few key considerations you need to know.

  • 04 January 2018
    Article
    Blended image of calculator with tax form behind it
    Dutch dividend withholding tax reform for COOP structures

    The Netherlands recently proposed amendments to the Dutch Dividend Withholding Tax (DWT) Act. The new legislation came into effect on 1 January 2018 and includes changes to the dividend withholding tax treatment of COOPs.

  • 15 December 2017
    Regulatory update
    Parliament, Bucharest
    Important update: changes to the Romanian Fiscal Code

    Ordinance 79/2017 brought important updates to the Romanian Fiscal Code regarding corporate income tax, micro-enterprise income tax, personal income tax, statutory social contributions and value added tax (VAT). The new provisions will be effective from 1 January 2018.

  • 15 December 2017
    Article
    Rome Colosseum
    Goodwill in Italy

    As we close the 2017 fiscal year, let’s examine the topic of Goodwill in Italy and its application to financial statements following changes to the national accounting principle, OIC 24.

  • 14 December 2017
    Article
    EU flag outside parliament in Brussels
    New requirement for trading in 2018

    A requirement coming in force in the European Union in January 2018 requires entities engaged in securities trading activities to obtain a Legal Entity Identifier (LEI). This affects entities trading in, through or from the EU and the UK.

  • 08 December 2017
    Article
    Prague
    Knowing your labour laws in the Czech Republic

    As the Czech Republic grows in appeal to both international and domestic employers alike, it is important that they familiarise themselves with its labour laws.

  • 08 December 2017
    Article
    Gavel in use
    Another ally in the fight against corruption in Brazil

    Seeking to strengthen its institutions, Brazil has consolidated its bodies for the prevention and fight against corruption.

  • 07 December 2017
    Article
    Stethoscope black and white, resting on a pile of files
    Bringing your compliance A-game: why all multinationals should undertake a yearly CoSec health check

    While year-end sees many companies rushing to meet their reporting deadlines, it’s also an opportune time for them to reassess their global corporate secretarial program, and undertake a health check.

  • 07 December 2017
    Article
    Businessman thinking in front of skyline
    Directors in Asia: in need of compliance link

    Recent developments in Asia have highlighted the growing risks of companies and service providers neglecting proper governance procedures in sourcing external directors for company boards.

Search and refine