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  • Global tax policy outlook for 2015 - EY - Global
    Your role here Your development Life at EY Joining EY Global Delivery Network Experienced Advisory Assurance Tax Transactions Industries The EY difference Your development Life at EY Joining EY Global Delivery Network Alumni Home Services Tax Global tax policy outlook for 2015 Global tax policy outlook for 2015 This guide summarizes countries tax policy outlook for 2015 Use the map or the menu to see the guide s information for a country This guide summarizes countries tax policy outlook for 2015 Use the menu below to see the guide s information for a country Select a country Contents Country list Tax policy contacts Global Tax desk network Tax policy controversy briefing Share While the underlying trend of countries moving toward a broad based low rate corporate tax environment continues to play out and even accelerate slightly a large proportion of countries report that their overall corporate income tax burden will increase in 2015 31 of countries surveyed for 2015 compared to 26 in 2014 This certainly aligns to recent OECD data1 that shows that total tax revenues are increasing in 2013 among a majority 21 of 30 of OECD members who participated in their survey with the overall OECD average of tax revenues to GDP climbing by 0 4 percentage points in 2013 to 34 1 compared with 33 7 in 2012 and 33 3 in 2011 This is still below the 36 share in 2007 The outlook for global tax policy in 2015 But while the broad base low rate mantra is arguably the most extensive trend identified in our data our respondents report that more than six in ten countries are making some form of BEPS related tax reform before the BEPS recommendations are in full and final form Tackling hybrid mismatches is the one area of BEPS related reform that the largest proportion of reporting countries 11 of 32 are addressing Chile is our 2015 nomination for the country with the highest volume of overall change taking that mantle from joint nominees Australia and France in 2014 Unfortunately the vast majority of these changes will create an increased burden for corporate taxpayers and the country is forecast to see change in 12 of the 18 data points measured in our survey including being the only country of 32 surveyed to be known or forecast to see a headline CIT rate increase in 2015 Moving back to a global lens personal income taxes PIT also seem to be following the broaden the base mantra in 2015 though top marginal rates remain stable Nine of the 32 countries report an increased PIT burden in 2015 surpassing the 7 who report a decrease in the overall PIT burden Thirteen countries report a stable PIT burden in 2015 while two Chile and Germany report that the outlook will be mixed Only 3 of the 32 countries Australia Japan and South Africa report that top marginal rates of PIT may or will increase in 2015 Three countries Ireland Malaysia and Spain report

    Original URL path: http://www.ey.com/GL/en/Services/Tax/International-Tax/Global-tax-policy-outlook---Country-list (2016-02-10)
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  • Global tax desks - EY - Global
    Tax Performance Advisory Tax Policy and Controversy Transaction Tax VAT GST and Other Sales Taxes Transfer Pricing and Operating Model Effectiveness Strategic Growth Markets How we help Entrepreneurship EY SGM Initial public offering Venture capital Family business services Transactions About Transaction Advisory Services Corporate Development Divestiture Advisory Services Lead Advisory Operational Transaction Services Restructuring Strategy Services Transaction Support Transaction Tax Valuation Business Modelling Specialty Services Climate Change and Sustainability Services CertifyPoint China Overseas Investment Network Family Business Services French Business Network Global Business Network Japan Business Services Careers Students The EY difference Your role here Your development Life at EY Joining EY Global Delivery Network Experienced Advisory Assurance Tax Transactions Industries The EY difference Your development Life at EY Joining EY Global Delivery Network Alumni Home Services Tax Cross Border Tax Advisory Global tax experience available right in your neighborhood Tax Services Overview About Our Global Tax Services Country Tax Advisory Cross Border Tax Advisory Global Trade Global Compliance and Reporting Human Capital Private Client Services Law Tax Accounting Tax Performance Advisory Tax Policy and Controversy Transaction Tax VAT GST and Other Sales Taxes Transfer Pricing and Operating Model Effectiveness Library Contacts Share Global tax experience available right in your neighborhood The EY Global Tax Desk Network has revolutionized the provision of international tax services Professionals serving on desks work side by side with colleagues on similar rotations creating a dynamic team based environment that fosters the development of truly integrated planning solutions whenever and wherever they are needed The Global Tax Desk Network is a group of global tax specialists on temporary assignment from their home jurisdictions to work in clusters with other desks and with local tax professionals Clusters are located strategically in major business centers so that our desks can respond to your challenges immediately and cost

    Original URL path: http://www.ey.com/GL/en/Services/Tax/Cross-border-advisory/Tax_Cross-border-advisory_Foreign-Tax-Desks (2016-02-10)
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  • European tax services - EY - Global
    Corporate Development Divestiture Advisory Services Lead Advisory Operational Transaction Services Restructuring Strategy Services Transaction Support Transaction Tax Valuation Business Modelling Specialty Services Climate Change and Sustainability Services CertifyPoint China Overseas Investment Network Family Business Services French Business Network Global Business Network Japan Business Services Careers Students The EY difference Your role here Your development Life at EY Joining EY Global Delivery Network Experienced Advisory Assurance Tax Transactions Industries The EY difference Your development Life at EY Joining EY Global Delivery Network Alumni Home Services Tax Cross Border Tax Advisory European tax services Tax Services Overview About Our Global Tax Services Country Tax Advisory Cross Border Tax Advisory Global Trade Global Compliance and Reporting Human Capital Private Client Services Law Tax Accounting Tax Performance Advisory Tax Policy and Controversy Transaction Tax VAT GST and Other Sales Taxes Transfer Pricing and Operating Model Effectiveness Library Contacts Share European tax services Trading in the European Union EU is crucial to global business success for many multinational enterprises But managing the impact of European law on 28 different country level tax systems can prove a daunting challenge Our EU Tax Services professionals are Highly qualified tax advisors Based in every member state Informed on new legal developments on the level of domestic law as well as on the level of the EU How we can help Our EU tax professionals provide multidisciplinary insights and experience to help you build proactive and integrated tax strategies that address EU tax opportunities and risks They provide advice on a wide range of EU tax For example their experience encompasses the structuring of complex cross border company reorganizations or the representation of clients before courts including the Court of Justice of the European Union Our professionals are also experienced in assessing EU tax implications on transfer pricing A company s risk exposure in relation to State aid It s how we make a difference European Commission investigates advance tax rulings The European Commission is currently investigating advance tax rulings including APAs which were granted by Member State s tax authorities to companies The European Commission is checking these rulings on their compatibility with EU State aid law Although State aid law is primarily directed at the Member States themselves the recovery of unlawful State aid from the taxpayer e g tax advantages could have severe financial consequences on the taxpayer Our EU Tax Services set up a special task force the Central Technical Committee CTC to tackle comprehensively issues and questions arising due to the European Commission s investigation The CTC is comprised exclusively of tax professionals who have special expertise in the field of direct taxation and State aid law Amendments to the Parent Subsidiary Directive GAAR Recently a general anti abuse rule GAAR was inserted in the Parent Subsidiary Directive Member States now have to implement this new rule into their respective domestic law The EU Tax Services launched a survey and assessed the possible impact on the respective national law and treaty relations Related content

    Original URL path: http://www.ey.com/GL/en/Services/Tax/Cross-border-advisory/Tax_Cross-border-advisory_European-tax-services (2016-02-10)
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  • EY - International Tax Services - Region Leaders - EY - Global
    Human Capital Private Client Services Law Tax Accounting Tax Performance Advisory Tax Policy and Controversy Transaction Tax VAT GST and Other Sales Taxes Transfer Pricing and Operating Model Effectiveness Strategic Growth Markets How we help Entrepreneurship EY SGM Initial public offering Venture capital Family business services Transactions About Transaction Advisory Services Corporate Development Divestiture Advisory Services Lead Advisory Operational Transaction Services Restructuring Strategy Services Transaction Support Transaction Tax Valuation Business Modelling Specialty Services Climate Change and Sustainability Services CertifyPoint China Overseas Investment Network Family Business Services French Business Network Global Business Network Japan Business Services Careers Students The EY difference Your role here Your development Life at EY Joining EY Global Delivery Network Experienced Advisory Assurance Tax Transactions Industries The EY difference Your development Life at EY Joining EY Global Delivery Network Alumni Home Services Tax Cross Border Tax Advisory International Tax Services Region Leaders Tax Services Overview About Our Global Tax Services Country Tax Advisory Cross Border Tax Advisory Global Trade Global Compliance and Reporting Human Capital Private Client Services Law Tax Accounting Tax Performance Advisory Tax Policy and Controversy Transaction Tax VAT GST and Other Sales Taxes Transfer Pricing and Operating Model Effectiveness Library Contacts Share International Tax Services Region Leaders Name Surname Telephone number Email Area Region Jonathan Lindroos 1 212 773 1951 jonathan lindroos ey com Americas Northeast Chris J Housman 1 212 773 6490 chris housman ey com Americas FSO Mark Mukhtar 1 313 628 7150 mark mukhtar ey com Americas Central Scott Shell 1 704 331 2056 scott shell ey com Americas Southeast Amy Ritchie 1 713 750 5276 amy ritchie ey com Americas Southwest Beth Carr 1 408 947 5426 Beth Carr ey com Americas West Albert Anelli 1 514 874 4403 albert anelli ca ey com Americas Canada Sharon Shulman 972 35687485 Sharon Shulman il ey com Americas Israel Koen Van t Hek 52 55 1101 6439 koen van t hek mx ey com Americas Mexico Central America Juan Carlos Chavarria 50 62 2089 844 juan carlos chavarria cr ey com Americas Mexico Central America Gil Mendes 55 11 2573 3466 Gil F Mendes br ey com Americas South America Luis Coronado 6 03 74958214 Luis coronado sg ey com Asia Pacific ASEAN James Badenach 852 26293988 James Badenach hk ey com Asia Pacific FSO Andrew Choy 86 10 58153230 andrew choy cn ey com Asia Pacific Greater China Kyung Tae Ko 82 2 3770 0921 kyung tae ko kr ey com Asia Pacific Korea Daryn Moore 61 2 9248 5538 daryn moore au ey com Asia Pacific Oceania Justin Liebenberg 27 11 772 3907 justin liebenberg za ey com EMEIA Africa Danny Oosterhoff 31 88 40 71007 danny oosterhoff nl ey com EMEIA BeNe Vladimir Zheltonogov 7 495 705 9737 vladimir zheltonogov ru ey com EMEIA CIS Balazs Szolgyemy 36 1 451 8608 balazs szolgyemy hu ey com EMEIA CSE Claire Acard 33 1 55 61 10 85 claire acard ey avocats com EMEIA FraMaLux Ralf Eckert 41 58 286 3559

    Original URL path: http://www.ey.com/GL/en/Services/Tax/Cross-border-advisory/ey-international-tax-services-region-leaders (2016-02-10)
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  • EY Webcast | Managing indirect tax data for insight and control - EY - Global
    Risk Management Internal Audit People Advisory Services Program Management Risk Assurance Risk Transformation Strategy Supply Chain and Operations Technology Assurance About Assurance Services Accounting Compliance and Reporting Climate Change and Sustainability Services Financial Accounting Advisory Services Financial Statement Audit Fraud Investigation Dispute Services Tax About Our Global Tax Services Country Tax Advisory Cross Border Tax Advisory Global Trade Global Compliance and Reporting Human Capital Private Client Services Law Tax Accounting Tax Performance Advisory Tax Policy and Controversy Transaction Tax VAT GST and Other Sales Taxes Transfer Pricing and Operating Model Effectiveness Strategic Growth Markets How we help Entrepreneurship EY SGM Initial public offering Venture capital Family business services Transactions About Transaction Advisory Services Corporate Development Divestiture Advisory Services Lead Advisory Operational Transaction Services Restructuring Strategy Services Transaction Support Transaction Tax Valuation Business Modelling Specialty Services Climate Change and Sustainability Services CertifyPoint China Overseas Investment Network Family Business Services French Business Network Global Business Network Japan Business Services Careers Students The EY difference Your role here Your development Life at EY Joining EY Global Delivery Network Experienced Advisory Assurance Tax Transactions Industries The EY difference Your development Life at EY Joining EY Global Delivery Network Alumni Home Insights EY Webcast Managing indirect tax data for insight and control EY Tax Webcast Managing indirect tax data for insight and control Options Overview General FAQ CPE FAQ Thought Center home Share Register Watch Live Watch On Demand Dealing with data is the key to effective indirect tax management VAT GST sales tax customs and excise duties are levied on imports product movements sales and manufacturing activity They require large amounts of transactional data to be reported accurately and on time Meeting the varying demands of multiple jurisdictions and managing the sheer quantity of relevant data presents a range of logistical challenges Tax trade

    Original URL path: http://www.ey.com/GL/en/Issues/webcast_2014-06-04-1600_managing-indirect-tax-data-for-insight-and-control (2016-02-10)
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  • EU publishes Union Customs Code Implementing and Delegated Acts: Major changes as of 1 May 2016 - EY - Global
    This may mean that more generic contracts or addendums to existing contracts may be sufficient to qualify as a binding contract for the application of the Grandfathering clause A similar flexible approach is also taken by the Dutch and Irish Customs Authorities Other Customs Authorities may even take the position that a ruling issued in the past and confirming FSFE valuation is also sufficient to apply the Grandfathering clause That being said views on what constitutes a binding contract may differ from Member State to Member State Valuation of goods entered into a bonded warehouse There has been confusion on the valuation rules applicable when goods are entered into a bonded warehouse and upon import from that warehouse when the goods are sold at a higher value than the one at which the goods were introduced into the warehouse 1 From contacts with national customs authorities it appears that if goods are sold for export to the EU and are entered into a bonded warehouse the purchase price of those goods can be used as the customs value However where there is no sale which leads to the introduction into the warehouse the higher price charged with regard to the subsequent sale from the warehouse will be the basis for the customs value This would apply in the case of a transfer of own goods For example a US manufacturer transfers the goods it has produced to a bonded warehouse in the EU and from that warehouse sells the goods to EU customers In such case the transfer from the US to the EU is not a sale and therefore the price charged for the subsequent sale from the warehouse should be used as the customs value Businesses should determine whether they will be affected by this exception and what actions can be taken to mitigate the impact of this rule New definition of exporter issues for non EU businesses The definition of exporter is relevant to determine the specific customs office where the export declaration must be submitted and to determine who is responsible for compliance with the export formalities Also it has implications for the entitlement to apply the value added tax VAT exemption for export outside the EU The new rules redefine the concept of exporter with strong emphasis on i being established in the customs territory of the Union ii holding the contract with the consignee in the third country and iii having the power to determine that the goods be transported out of the Union However the new definition remains subject to interpretation in a restrictive reading the requirement of being established in the customs territory of the union may make it problematic for non EU established business to export from the EU for instance when a Swiss principal wishes to export its goods from an EU warehouse When identifying the exporter under the new definition the meaning of a permanent business establishment from a customs perspective will be crucial Permanent business establishment is defined

    Original URL path: http://www.ey.com/GL/en/Services/Tax/International-Tax/Alert--EU-publishes-Union-Customs-Code-Implementing-and-Delegated-Acts--Major-changes-as-of-1-May-2016 (2016-02-10)
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  • Americas Tax Center: borderless client service - EY - United States
    Estate Restructuring Strategy Services Transaction Support Transaction Tax Valuation Business Modeling Fairness Opinions Working Capital Specialty Services China Business Network China Overseas Investment Network Climate Change and Sustainability Services French Business Network Global Business Network Japan Business Services Careers Students The EY difference Your role here Your development Life at EY Joining EY Experienced Advisory Assurance Tax Transactions Industries Support Services The EY difference Your development Life at EY Joining EY Alumni Home Services Tax Americas Tax Center borderless client service Tax Services Overview About Our Global Tax Services Country Tax Advisory Cross Border Tax Advisory Global Trade Global Compliance and Reporting Human Capital Information Reporting and Withholding Legislative Services Private Client Services State and Local Tax Tax Accounting Tax Controversy and Risk Management Transfer Pricing and Operating Model Effectiveness Tax Performance Advisory Tax Policy Transaction Tax Value Added Tax Library Contacts Share Americas Tax Center borderless client service In today s rapidly evolving business landscape you need a tax advisor that s not only technically capable but also equipped to navigate the intricacies of diverse administrative legislative and political environments Americas Tax Center brings together a team of more than 10 000 tax professionals spanning 33 countries to provide borderless client service across the Americas One of three global centers our ATC provides Access to other regional tax centers through a single point of contact Coordinated global efforts at a time of increased transparency and knowledge sharing between countries Access to senior tax professionals focusing on global tax issues Who we are We are a platform that links the tax practices in our 33 member firms across the Americas One of three global centers the ATC provides cross border technical capability and an enhanced level of service to clients with operations throughout the Americas and the world What we

    Original URL path: http://www.ey.com/US/en/Services/Tax/Americas-Tax-Center---borderless-client-service (2016-02-10)
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  • EY - Insurance premium tax (IPT) services - Our services - EY - Global
    tax IPT services Navigation Our services Global IPT trends and challenges IPT advisory IPT compliance IPT tax performance advisory Share Our network of dedicated insurance premium tax IPT professionals combines technical expertise and deep industry knowledge We identify risk areas and sustainable planning opportunities for IPT throughout the tax lifecycle helping you meet your compliance obligations and your business goals around the world Our globally integrated teams give you the perspective and support you need to manage IPT effectively Helping the insurance industry manage their IPT obligations In many countries insurers writing insurance coverage outside their country of establishment need to comply with tax legislation in the country where the risk is located IPT is constantly changing and provides challenges such as varying taxes different rates and confusing deadlines Backed up by our global network and delivered through a team of IPT professionals we make sure you can manage the indirect taxation of premiums correctly and efficiently Our IPT practice network covers advisory and compliance services on a global scale IPT advisory services We provide IPT advisory services on issues such as location of risk rules premium apportionment and global rates related to all transactional taxes on premiums IPT VAT parafiscal charges or withholding tax Our advisory services can answer these questions What taxes or other charges and levies apply in each country What are the relevant tax rates on a certain line of business Who bears the economic burden of the tax Who is responsible for settling the taxes In which country countries should the premium be subject to tax What are the compliance tax registration requirements in every risk jurisdiction IPT compliance services We offer a wide range of compliance products We can assist with the settlement of premium taxes in all European Economic Area EEA countries and many more globally We will agree with you on a standardized and streamlined method of data collection to minimize the impact on internal resources We handle Tax registration with foreign tax authorities Filing of retrospective IPT returns Periodic IPT returns all managed by a single point of contact Periodic returns for parafiscal charges levies etc Working on tax audits from tax authorities Applying for IPT credits IPT tax performance advisory services As part of our tax performance advisory offering we are also able to assess your IPT function and provide relevant insights and recommendations on sustainable performance improvement for people processes technology and data Our services also focus on helping companies improve the effectiveness of the tax function and in the implementation of tax processes and software tools For example we can make sure your data quality is sufficient for IPT reporting or advise how to manage and track all your obligations across multiple jurisdictions Our IPT practice Our IPT team controls and coordinates the delivery of IPT services around the world providing you with a global single point of contact for governance and control of all IPT matters The team is supported by our global network of dedicated IPT

    Original URL path: http://www.ey.com/GL/en/Services/Tax/VAT--GST-and-other-sales-taxes/ey-insurance-premium-tax---our-services (2016-02-10)
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