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  • EY - People advisory services - EY - Global
    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 Services Change your people Or change your people Change your people Or change your people Share The world continues to change as a result of developments in globalization demographics technology and regulation These disruptive forces require organizations to change rapidly and they need their people to be agile and adaptable to that change At the same time it s getting harder to source manage motivate and retain talent while controlling costs By focusing on how they manage and engage their people leading organizations are not only managing these global disruptions but in fact are improving margins and running more efficiently Looking at people as part of an integrated business strategy organizations are able to gain a competitive people advantage Our People Advisory Services is an end to end offering dedicated to solving big complex people organizational and compliance issues Backed by a global ecosystem of consultants and industry professionals we specialize in Performance Talent Systems Reward Mobility and Analytics all with a shared sense of purpose and values The diversity of our talent global connectivity and collaborative philosophy means we re inspired to ask better questions to help organizations design better outcomes deliver long lasting results and achieve a competitive advantage Explore more The call for a more strategic HR This study by Harvard Business Review Analytics Services details how HR is evolving and maturing throughout every part of the organization Learn more Collaborative deployment a key to global mobility Deploying staff internationally is becoming more complex Can better collaboration with other teams and countries help lead to success We explore the future of mobility How collaborating with HR can drive growth People are a company s greatest asset A company s workforce drives growth and performance and success is intrinsically linked to the workforce s skills talent knowledge and ability Top Change your people Or change your people Do you shift your workforce or shift your workforce s mindset Our global People Advisory Services help you enable your people to transform your business Is technology coming before your people Our global People Advisory Services bring the diverse knowledge and insights you need to

    Original URL path: http://www.ey.com/GL/en/Services/ey-people-advisory-services (2016-02-10)
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  • EY - Global Immigration Services - EY - Global
    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 Human Capital Global Immigration Services Global Immigration Services Enabling your people to succeed across borders Share Maintaining an up to date understanding of business immigration law requires a proactive approach to changes occurring in different jurisdictions worldwide To work effectively across borders many of the world s largest employers turn to EY to help them manage their global business immigration program We are able to coordinate the efficient transfer of your people to almost anywhere in the world because we are the world s largest global immigration services provider with more than 1 100 immigration professionals covering 179 countries We provide effective support and assistance to our clients in any negotiations with immigration authorities assist in the development of talent strategies and help enable agreements on immigration matters Through our One Global Process our immigration teams can help businesses increase their speed to deployment delivering a consistent and cost effective service with minimal reliance on third party vendors We manage your immigration status expectations and enable you to reduce disruptions to your business by mitigating future

    Original URL path: http://www.ey.com/GL/en/Services/Tax/Human-Capital/ey-global-immigration-services (2016-02-10)
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  • EY - Collaborative deployment: a key to global mobility - EY - Global
    Tax Transactions Industries The EY difference Your development Life at EY Joining EY Global Delivery Network Alumni Home Services Tax Human Capital Collaborative deployment Collaborative deployment A key to global mobility success Share The nature of work is changing and global mobility is not immune in fact it is often where new attitudes toward work and employer employee relationships first emerge in a globalized world Global mobility increasingly must answer questions from managers and HR about the UK employee who is working from home in New Zealand or the US employee who followed her partner to London without notifying the business and then was turned away at the border To deal with these and similar challenges companies must collaborate in a more fundamental and effective manner with other teams countries and businesses in a way that is mutually beneficial Because the world and its forces are simply too complex for siloed functions to address collaborative deployment is a way forward Calculating the cost of mobility Following the financial crisis governments have increasingly sought out new revenue streams including those derived from internationally mobile employees At the same time companies have worked to minimize or optimize costs in their global deployment operations exploring new strategies such as moving assignees onto host country local packages to remove them from their home social security system With the advent of data analytics employers can more precisely quantify mobility options and costs In our report we explore the challenge and opportunities collaborative deployment presents within the framework of four of our six identified global megatrends These trends have been identified by EY as large transformative global forces that define the future In the context of global mobility we believe these four factors are significantly impacting the mobility landscape and will continue to do so in the years to come Digital future Has the information technology revolution accelerated collaborative deployment Through knowledge sharing digital challenges can turn into opportunities for global mobility to take the lead and demonstrate strategic value Urban world Does the changing political and economic environment require employers to collaborate differently Governments will continue to exercise their national authority and data reporting expectations in response to domestic political and economic needs We believe this reality obliges businesses to ensure their mobility advisors equip them with process technology and collaborative compliance and advisory approaches Global marketplace Are emerging markets creating mobility challenges that only collaborative deployment can overcome Global mobility can work with payroll to help them understand what may be required when assignees enter a new market and what compliance and information filing obligations must be fulfilled Entrepreneur rising Do the changing talent pool dynamics require closer collaboration The most successful mobility programs offer an integrated collaborative business approach involving employee education dedicated tracking technology functions and collaborative mobility specialists A common thread among the megatrends is interconnectivity ease of physical and virtual relationships across borders and growth as a clear business driver which means global mobility should seize this opportunity to expand

    Original URL path: http://www.ey.com/GL/en/Services/Tax/Human-Capital/ey-collaborative-deployment (2016-02-10)
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  • Worldwide Personal Tax Guide - EY - Global
    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 Services Tax 2015 16 Worldwide Personal Tax Guide 2015 16 Worldwide Personal Tax Guide This guide summarizes personal tax systems and immigration rules in 162 jurisdictions Use the map or the menu to see the guide s information for a jurisdiction This guide summarizes personal tax systems and immigration rules in 162 jurisdictions Use the menu to see the guide s information for a jurisdiction Select a country Contents Country list Introducing People Advisory Services Foreign currency list Download guide as PDF Share This guide includes information about each jurisdiction s personal income tax It explains who is liable for tax and what types of income are considered taxable and which rates deductions and credits apply A section on other taxes varies by jurisdiction but

    Original URL path: http://www.ey.com/GL/en/Services/Tax/Worldwide-Personal-Tax-Guide---Country-list (2016-02-10)
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  • EY Legal Services - Contact us - EY - Global
    Law leaders EY Legal services Contact our Law leaders Share We bring a passion for excellence across the globe where we ensure our advice is tailored to our clients business needs Our lawyers work alongside our fellow EY professional from the main service lines and industries in delivering a multidisciplinary approach that offers integrated and comprehensive advice Cornelius Grossmann Law leadership Cornelius Grossmann Global 49 30 25471 25050 Rutger Lambriex Corporate 31 88 4070 4255 Roselyn Sands Labor and Employment 33 1 55 61 12 99 Richard Norbruis Transaction 31 88 407 1249 Law practice group leaders Philippe Zimmermann Financial services 41 58 286 3219 Fabrice Naftalski IP IT 31 88 4070 4255 Virginie Lefebvre Dutilleul Life Sciences 33 1 55 61 12 99 Jan Willem Stouthart Real Estate 31 88 407 1249 Francesco Marotta Restructuring 31 88 407 1249 Area Law leaders Americas Carolyn Libretti 1 305 206 4427 EMEIA Cornelius Grossmann 49 30 25471 25050 APAC Howard Adams 61 2 9248 5601 Japan Yutaka Kitamura 81 3 3509 1668 Country Law leaders Albania Tirana Jona Bica 355 4241 9575 Armenia Yerevan Monica Harutyunyan 374 10 500 790 Australia Sydney Howard Adams 61 2 9248 5601 Melbourne Doug Robertson 61 3 9288 8376 Brisbane Peter Vilaysack 61 7 3011 3162 Austria Vienna Helen Pelzmann 43 1 26095 2140 Azerbaijan Baku Arzu Hajiyeva 994 12 4907020 Ext 3512 Belarus Minsk Jorge Intriago 380 44 490 3003 Belgium Brussels Jan de Monie 32 2 774 6068 Benin Porto Novo Eric N guessan 225 20 30 60 50 Brazil Sao Paulo Graziela G Baffa 55 11 2573 3447 Bulgaria Sofia Milen Raikov 359 2 8177 100 Burkina Faso Ouagadougou Eric N guessan 225 20 30 60 50 Cameroon Douala Joseph Pagop Noupoué 336 74 57 72 12 Canada Toronto Tony Kramreither 1 416 943 2188 Central African Republic Bangui Joseph Pagop Noupoué 237 9800 5703 Chad N Djaména Joseph Pagop Noupoué 336 74 57 72 12 Chile Santiago Paola Bruzzone Goldsmith 562 6761 832 China Shanghai Frank Chen 86 21 2228 8318 Colombia Bogota Ximena Zuluaga 57 1 484 7170 Congo Brazzaville Crespin Simedo Pereira 221 338 49 22 22 Costa Rica San Jose Juvenal Sánchez 506 2208 9800 Croatia Zagreb Joško Perica 385 1 5800 949 Cyprus Nicosia Anastasios Antoniou 357 22 051 508 Czech Republic Prague Daniel Weinhold 420 225338336 Democratic Republic of Congo Kinshasa Andry Andriamiarisatrana 243 972 003 900 Denmark Copenhagen Henrik Kany 45 7323 3310 El Salvador San Salvador Irene Arrieta 503 2248 7000 Equatorial Guinea Malabo Alexis Moutome 240 222 250 050 Estonia Talinn Ranno Tingas 372 611 4578 Finland Helsinki Riitta Sedig 358 40 555 1687 France Paris Virginie Lefebvre Dutilleul 33 1 5561 1062 Gabon Libreville Nicolas Chevrinais 241 74 21 68 Georgia Tbilisi Ivan Khokhlov 995 32 215 8811 Ext 2210 Guatemala Guatemala City Enrique Moller 502 2386 2400 Germany Stuttgart Christian Bosse 49 711 9881 25772 Greece Athens Tassos Anastassiadis 30 210 288 6592 Guinea Conakry Rouguiata Diallo 224 3041 2831 Hong

    Original URL path: http://www.ey.com/GL/en/Services/Tax/Law/Global-Law-Services---Contact-us (2016-02-10)
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  • EY - Global Tax Controversy Services Network - EY - Global
    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 Tax Policy and Controversy Global Tax Controversy Services Network Global Tax Controversy Services Network Leading global network experienced local country teams What sets our global tax controversy group apart Our tax controversy professionals include more than 240 former tax regulators or government officials who in many cases helped to write cross border tax laws We provide tax controversy litigation in 33 countries and growing Our experience covers a full range of tax related compliance tax function efficiency transfer pricing cross border transaction and other related services We act as the bridge between our clients and tax authorities As part of a global organization we offer seamlessly integrated services that can help your businesses perform better including providing advice on supply chain information security public and internal audit digital services and more Share The surge of tax controversy complex rules regulations interagency cooperation and communication is placing a heavy burden on companies around the world Our tax controversy services network spans more than 85 countries with more than 1 000 practitioners worldwide By leveraging the power of our global network and innovative technology our professionals help clients address risk better manage controversy and resolve tax disputes wherever they do business Prevent manage and resolve tax controversy No matter where you are in your controversy journey our tax controversy group has the breadth and depth of experience to help strategize and plan ahead Prevent Corporate governance and risk management Stop controversy before it occurs with top down governance systems and processes that enhance monitoring and compliance Manage Tracking for visibility oversight and risk assessment Help mitigate the impact of controversy by gaining a full picture of risks and harnessing the tools to monitor them Resolve Exam management appeals mediation arbitration and litigation Allow for quick resolution so the company can move forward Examples of how we can help Challenge Approach Result Limited oversight of tax controversies across the organization Global tax controversy framework including a globally integrated organizational structure and related policies for managing tax controversy Better insight into your company s tax controversy risk profile No centralized system for managing ongoing controversy in multiple jurisdictions Global controversy and reporting framework Helps track and manage controversy globally Provides a multi jurisdictional overview of your company s tax controversy in a centralized repository Unclear how proposed tax policy changes could impact organization and industry

    Original URL path: http://www.ey.com/GL/en/Services/Tax/Tax-policy-and-controversy/ey-global-tax-controversy-services-network (2016-02-10)
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  • TPC 16: An interview with Josephine Feehily - EY - Global
    and build out of the new Joint International Tax Shelter Information Centre JITSIC Network There s also further work to be done on the Mutual Agreement Procedure MAP And some of the members would like to see more work done on debt management electronic services and electronic data capture to deepen everybody s understanding of the value coming from capturing third party information in real time rather than having taxpayers send a return a year and a half later E commerce risks are also on the list Overarching all of this there will be a revisiting of the architecture of the FTA we have working groups networks and priority projects and it s all getting a bit crowded So we gathered up ideas and left them with the new bureau to work out the priorities that they would adopt in the coming year One thing that is a bit different in the last couple of the years is the balance between domestic best practice and international tax cooperation I think it has shifted lately It s not absolutely dominated by base erosion and profit shifting BEPS but the implementation of the pieces of BEPS as they come along will assume a bigger prominence in the agenda going forward For example the practical implementation of the automatic exchange of information will be a very significant piece of the FTA s work because we don t want 45 countries trying to devise their own solution There was a very definite view in Dublin that we should try and work out how to do that together Some countries are well advanced on it but some are only just starting to think about it Rob Thomas Is there a sponsor of that particular initiative to move it forward Josephine Feehily Not until the bureau sits down and allocates jobs Chris Sanger When might that be Josephine Feehily I d be surprised if they don t do it informally if not formally in January because we ve tended to have a bureau meeting every January The FTA has committed to meeting about every year and a half and the next one will be in China So there is a deadline that will drive when the work has to be started and whether it s going to be delivered for the next forum plenary in Beijing in the first half of 2016 Rob Thomas Coming back to the FTA communiqué there was language on agreement of a strategy for systematic and enhanced cooperation between tax administrations Can you tell us what that means in practical terms Josephine Feehily This particular piece of work is being sculpted by Australia One of the immediate priorities which will be led by ATO Commissioner Jordan is to put flesh on that strategy This means taking the existing physical JITSIC structure with physical offices and morphing it into a virtual network instead Previously JITSIC had a small number of members This new network will be open to everybody In the context of the network members will be asked to appoint a single contact person who will be kind of a competent authority and liaison officer all blended in one Periodically the members will form themselves into groups to carry out compliance activities interventions audits risk assessments and simultaneous examinations under a framework that the strategy will specify in considerably more detail now that Chris Jordan has received the plenary s endorsement to draw it up Chris Sanger How are you making sure those different groups are consistent Is that effectively the role of the framework Josephine Feehily I think the groups may not necessarily be consistent because they might decide to do different interventions One thing for certain of course is that nobody in the group can do anything that there isn t a legal basis for It all has to operate within existing legal frameworks existing treaties and competent authority models until there s a new model It s about providing structure and guidance when the groups come together so that they will know how to navigate that whole competent authority space safely and proactively Chris Sanger When do you expect to see that come to fruition Josephine Feehily Drafts will be developed in the course of the next year In the meantime there may be live pilots as well The smaller JITSIC structure is already there and I think you ll find that other countries will join them in doing pilots Chris Sanger One of the other things that the communiqué noted was the practical operation of the mutual agreement procedure Can you tell us how that fits with the strategic plan or whether this is being led by one of the other countries Josephine Feehily That s being led by the United States We were conscious that the MAP process had fallen behind a little bit and did not have the same energy around it But it has to work and there has to be a way of concluding transfer pricing issues The strategic document on MAP was presented for endorsement The members have committed to working together actively to promote MAP to ensure that the principle as embedded in the network of tax treaties and conventions is properly applied and to put resources into the process to make sure that everything moves along quickly It s a vision for all MAP forum participants to ensure that the effectiveness of the procedures is collectively improved to meet the needs of both government and taxpayers The forum members were invited to sign up collaborate and work more actively closely and quickly to resolve cases That forum will continue to be led by the US It s a very important piece of the jigsaw because whether it s in BEPS land or in tax administration we re talking about double taxation and double non taxation so there must be mechanisms that work in order to enable those things to be addressed at the level of individual cases There s a strong commitment to putting more energy behind the MAP forum It s a challenge that s for sure but there was a strong understanding at the plenary that we have to get behind this Chris Sanger How does that fit with mandatory arbitration and how does that fit in with things like India saying that they would not support mandatory and binding arbitration Josephine Feehily This is just a personal view but if MAP works it can avoid the mandatory arbitration question There would have been a sense when MAP was first established that it is much better to have a mutual agreement process that everybody participates in rather than going down the mandatory arbitration route alone because there are complicated global issues around the mandatory option Putting on my previous WCO hat mandatory arbitration doesn t always work very fast for either the government or for business So if we can make MAP work I think it should avoid mandatory arbitration becoming necessary in the vast majority of cases Rob Thomas Staying with the FTA communiqué there was a reference to cooperative compliance specifically tax control frameworks TCFs Can you talk a little bit about how TCFs fit into cooperative compliance and the methodology behind them Josephine Feehily I see this very much as an evolution and in some cases it might be old wine in new bottles It s a tool that will enable cooperative compliance concepts to be more widely available at the SME level in particular At the end of the day as tax administrators we all have more taxpayers than we can police so having control frameworks and models in place that leverage the business own controls seems to be sensible So at one level it s an evolution of the language both broader and also downwards to the SME sector Some countries such as the Netherlands are far advanced on this while other countries including Ireland are still revisiting and refreshing their cooperative compliance framework So they haven t yet begun to move it into an SME space I imagine a lot of countries that are not as active in this space as the Netherlands are very keen to learn from this work to see how they can leverage business own controls in particular When your clients are asking about tax control frameworks if they have a framework that does a tax risk assessment for them that can be shared with the administration I see it as a win win for everybody We don t have enough resources to do everything we need and neither do any of the other tax administrations Part of it is about managing resources while the other part is about leaving compliant businesses alone freeing us up to focus on the risky ones Rob Thomas Can you foresee the FTA or the OECD generally putting some tighter definitions around what they would expect to see in a TCF or is it really up to the company to decide Josephine Feehily As this work goes forward best practice guides will likely emerge There are similar road maps for tax administration but clearly these guides will need to be available publicly So I d be surprised if the FTA didn t produce best practice guidance on what a TCF might look like and what it might contain However the level of granularity will depend on how interested members are in continuing to take the work on cooperative compliance forward But certainly in the short term I could see the various networks producing public documents that would define what a control framework might contain in an ideal situation Rob Thomas Moving on to enforcement issues We ran a survey a few months ago with about 900 clients of whom 74 said they felt that some but certainly not all tax administrators have started BEPS based reviews or BEPS based audits even before the September recommendations had been made or the discussion drafts were released Is there any danger of the BEPS brand being misused Josephine Feehily Administrations can t begin to apply provisions that aren t in their law So I imagine what s happening is that the global discussion about base erosion effective corporate tax rates and tax avoidance is probably causing administrations to put multinational corporation MNC tax compliance a bit higher up on their risk radar Maybe what they re seeing is more activity but that s just because consciousness is rising driven by the global discussion about the taxation of multinationals rather than being exclusively BEPS driven When corporate taxation is moving from the business pages to the front pages it becomes common currency So it s simply that administrations are saying maybe they should be looking a bit more closely at some of the practices of some MNCs I expect that people are actually using the word BEPS as shorthand for the focus on multinational compliance Rob Thomas I know it s not scheduled to be reviewed until 2020 but do you foresee countries pushing for more information either broader or deeper information at the entity level to be reported to them under country by county CbC reporting Josephine Feehily I imagine that some countries might From an administration point of view we need to manage the information that we get For my own administration for example getting from where we are to CbC reporting will be a significant first step Whether what is currently envisaged under CbC will whet administrations appetite for more information will depend on what transpires from the analysis of the data that is received in the first offering and their ability to leverage the data But I think you are right to ask the question and I think that question will be asked when the time for review comes around In some ways the better we become at gathering grinding and analyzing the information and the more effective we are at managing data and mitigating risks using data there is a possibility that people will ask for more in the future I think it s a fair question to ask Chris Sanger We ve seen many tax administrators wanting to put tax into the boardroom as much as they can and we ve seen that actually be embedded into law in Spain Where do you see this trend going Is this something you re discussing at the FTA as a best practice Josephine Feehily I think it was more active when the United Kingdom and South Africa produced their codes in relation to the taxation of banking Right now it s a topic that people talk about rather than being actively part of a work program We would have found the idea of directors compliance statement very useful to us in Ireland but it was dropped from company law some time ago I certainly talk about the whole concept at various boardroom events in Ireland but I think the extent to which administrations will take it forward in a legal context will vary We do have a mechanism in Ireland to influence state bodies and we use that to embed tax in the code of practice for governance of state bodies I think in many countries reasonably similarly to what we re doing getting tax into the boardroom is about engaging with the various representative bodies and using persuasion then getting access to boardrooms and to CEOs and CFOs under the banner of cooperative compliance rather than putting it in law There wasn t any active discussion in Dublin about putting tax in the boardroom onto a legal footing If it is being discussed in the FTA architecture it would be in the large businesses network but it hasn t reached my desk Let me go back for a second to the CbC reporting to color in something that s been playing around in my head for a while Consumer activism may be a bigger driver for granularity than necessarily everything that s happening in the BEPS field We ve seen consumer activism and the impact it has in relation to the public accounts committee in the UK for example Certainly with High Street brands and retailers I m hearing consumer demand for information on how much of their profits are earned in any country Customers are looking across the world without leaving their computer or table transparently seeing what prices are being charged and they re wondering whether they re being ripped off in the tax area Chris Sanger We ve seen the development of this in the UK with the Fair Tax Mark which originally focused on those companies that have a large consumer base It s more of a transparency mark than it is fair tax mark Josephine Feehily If anyone can define fair in a tax context I ll buy them a drink I have a background in industrial relations and we had a concept of felt fairness It probably applies more in tax than any technical definition of fairness If it doesn t feel fair it doesn t matter how legally sound it is Finding that point in both tax policy and tax administration where citizens feel that something is fair is a big challenge Chris Sanger One of the challenges I think we have in some places is that all the focus on corporate tax has led to an unfair loss of confidence in tax administrations actually doing their job That can become a loss of confidence in the tax system generally Is there something that the FTA can and should be doing in that space to try and bolster things on a wider basis Josephine Feehily First of all having the forum and the mechanisms to share our experience is very helpful for individual commissioners In terms of the public perception that tax systems are not being administered fairly I m not sure that there s much the FTA can do about that It probably has to be tackled at the national level in order to have kind of an authentic local feel to it In Ireland for example in the last few years Pascal Saint Amans has appeared a number of times in the local Irish media and that s been helpful but only for the group that actually engages with what s going on Those are the people who know there is a difference between the global tax rules and the interplay of those rules I think the people who would be interested in an FTA or OECD led discussion already understand the differences and the challenges So I think we have to handle the public confidence piece largely on a case by case basis nationally depending on our cultures Rob Thomas Aside from how you managed to find the time for the FTA role and the World Customs Organization what kind of intersection was there between the tax and the WCO role What benefits did you gain from having exposure to both Josephine Feehily Well to be honest I wouldn t have chosen to have both at the same time if it hadn t happened the way it happened with Doug Shulman stepping down from the FTA I couldn t have done it without a lot of support from my own organization But we in Ireland are an integrated organization and increasingly you re seeing that revenue agency model in developing countries and also in some European countries where mergers of tax and customs agencies are actively happening So from either the customs experience or the tax experience I didn t find that difficult Stepping from one to the other wasn t particularly difficult because we do it at home every day I actually find it strange that some tax administrators aren t learning more from their customs peers But I was surprised at the institutional level that there was very limited engagement and there were a couple of things that I think are likely to deepen in the coming years First

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  • Worldwide VAT, GST and Sales Tax Guide - EY - Global
    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 Services Tax 2015 Worldwide VAT GST and Sales Tax Guide 2015 Worldwide VAT GST and Sales Tax Guide This guide summarizes the value added tax goods and services tax and sales tax systems in 113 countries and the European Union Use the map or the menu to see the guide s information for a country This guide summarizes the value added tax goods and services tax and sales tax systems in 113 countries and the European Union Use the menu to see the guide s information for a country Select a jurisdiction Contents Country list Preface VAT GST and sales tax rates Foreign currency list Download guide as PDF Share The chapters in the guide are current as of 1 January 2015 unless we cite a more recent date for a particular law With some variation the

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