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  • BEPS: Automotive Transfer Pricing compliance: PwC
    Live events and discussions Strategy Research insights View featured Browse by issue Browse by industry Browse by service Monthly highlights Spotlight The CEO agenda CEO insights blog Careers About PwC Technology careers Employer of choice Our history PwC Professional Employability Aspire to lead PwC s series on leadership and gender equality Country job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites BEPS Automotive Transfer Pricing compliance Download Whether BEPS is right or wrong it is here and Automotive Multinational Enterprises MNEs around the world will be well advised to begin planning their transfer pricing positions and approach for responding to data requirements The recommendations put forth by the OECD in Action 13 call for a Country by Country Report CBCR a Master File and a Local File The CBCR aspects of BEPS may prove especially difficult for Automotive MNEs The remainder of this article discusses why this new approach to transfer

    Original URL path: http://www.pwc.com/gx/en/industries/automotive/publications/beps-automotive-transfer-pricing-compliance.html (2016-02-10)
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  • Asia-Pacific Health Industries Newsletter , December 2014: PwC
    debate Genesis Park Diversity and inclusion Analyst relations Alumni Member firms worldwide Live events and discussions Strategy Research insights View featured Browse by issue Browse by industry Browse by service Monthly highlights Spotlight The CEO agenda CEO insights blog Careers About PwC Technology careers Employer of choice Our history PwC Professional Employability Aspire to lead PwC s series on leadership and gender equality Country job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Asia Pacific Health Industries Newsletter December 2014 Download PwC s Global Health Industries network is pleased to present you with its 12 th issue of the Asia Pacific Health Industries Newsletter In this edition we highlight a number of recent developments that are of direct interest to Pharmaceutical Life Sciences companies and healthcare organisations including Developing a China Strategy in the Medtech industry Drivers to achieve Universal Healthcare in India Transparency measurement in Australia Enforcement of Nine Prohibitions continues in China International tie ups on the rise in Taiwan Australian Tax Office may reconstruct transactions between related parties Dawn of a new transfer pricing era in Singapore Integrated Care Campaign in Australia Previous editions Asia Pacific Health Industries Newsletter July 2014 Asia Pharmaceutical Newsletter March 2013 Asia Pharmaceutical Newsletter August 2012 Pharmaceuticals and life sciences Services Index of services Case studies Publications Pharma and life sciences tax news Medical Devices tax news KnowledgeLine Pharma 2020 series Video Library Press room Events Webcasts Contacts Health industries Contacts Mike Swanick Mike Swanick Global Pharmaceuticals and Life Sciences leader View complete

    Original URL path: http://www.pwc.com/gx/en/industries/pharmaceuticals-life-sciences/publications/newsletter-december-2014.html (2016-02-10)
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  • EU Public Finance Survey :PwC
    five Europeans have trust in their government s ability to manage public finances according to a new ICAEW PwC report Trust in public finances A survey of citizens in 10 European countries shows that the majority of those surveyed struggle to assess and understand the state of the public finances believing their government doesn t provide sufficient information The report based on a survey of 10 000 citizens in ten EU countries Belgium Finland France Germany Italy Poland Spain Sweden The Netherlands and the UK reveals that this crisis of confidence is evident among citizens of all ages and across all the countries surveyed although of deeper concern in some countries than in others The results indicate that countries with the highest levels of distrust are also the ones where there is greatest demand for information Two in three Europeans feel they don t understand the state of public finances There is a clear correlation between the low levels of trust in governments financial management and lacking confidence in governments plans for financing core public services such as healthcare and education in the future Eight in ten Europeans believes that more can be done to ensure better value for money in how taxpayers money is spent There is appetite across Europe for increased and better information more than two in three of those surveyed want their government to do more to provide comprehensible and transparent information about their country s financial situation and how public funds are being used Martin Manuzi ICAEW s Regional Director for Europe commented There is a worrying crisis of confidence among European citizens in their governments ability to manage the public sector finances fuelled by the financial and economic crises and often by the political responses too It is also concerning if the general public

    Original URL path: http://www.pwc.com/gx/en/services/european-union/eu-public-finance-survey.html (2016-02-10)
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  • World Watch:corporate-director-survey-expectations: PwC
    Dec 2014 Trends suggest introspection and progress in some areas but boards of the future may look much different Corporate directors are taking a long hard look at themselves according to PwC s 2014 Annual Corporate Directors survey On the issues of Board composition and performance in particular corporate directors are looking at their priorities and practices n response to And in some cases they are increasing levels of attention on issues that have proved controversial in the past for example shareholder communication and knowledge of IT and IT risk management But there remain areas of concern not least that change is slow and there remains a significant minority one third of directors who do not communicate directly with shareholders on issues that concern them directly The board turns in on itself The PwC survey documents a trend towards greater dissatisfaction with peers on the board More in 2014 believe that there are board members who should be replaced The top reasons cited include fellow board members are unprepared for meetings and more believe that board members should be replaced for overstepping the boundaries of their oversight role Perhaps as a result of greater introspection on performance and priorities as well as greater expectations and demands the average time commitment of directors is increasing This year directors are happier with their company s IT strategy and risk mitigation approach although women appear more sceptical than men when it comes to believing that the board has sufficient capacity to oversee such approaches Overall though most believe that the board is moderately engaged with overseeing and understanding IT beyond the basics e g big data cloud technology adverse publicity on social media There are signs that boards remain slow to change their ways on key issues Still a minority of male board members believe gender and ethnic diversity to be very important Communication concerns As shareholder activism rises and boards remain without a fully developed best practice framework for engagement communication with shareholders continues to prove a difficult topic A significant minority of directors believes most communication with shareholders completely off topic or not appropriate with another large proportion believing such interactions only somewhat appropriate Engagement situations that were considered inappropriate by many included earnings results company strategy development and oversight and management performance There were however a wide range of important areas that the board did consider appropriate such as compensation and shareholder proposals and this is very positive Such reluctance to engage may be down to fear of giving mixed messages 62 very much agreed that this could be the case special agendas 57 very much agreed that investors seeking direct communication with the board had one and a high risk of violating Regulation FD Interestingly given the attention that these issues are beginning to receive from shareholders regulators legislators and the media the majority of boards have not discussed the public perception of tax strategies or a raft of corporate social responsibility issues According to the survey 56 had

    Original URL path: http://www.pwc.com/gx/en/services/audit-assurance/corporate-reporting/world-watch/corporate-director-survey.html (2016-02-10)
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  • Priming your business for Solvency II: PwC
    Browse by service Monthly highlights Spotlight The CEO agenda CEO insights blog Careers About PwC Technology careers Employer of choice Our history PwC Professional Employability Aspire to lead PwC s series on leadership and gender equality Country job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites The boardroom agenda Priming your business for Solvency II Download With barely 16 months before the Directive goes fully live some key demands are already coming on stream the decisions your board makes now are likely to have significant implications for earnings investment and market sentiment In this Solvency II paper we look at some of the pressing questions facing boards and the options for addressing them as you look at how to prime your business for the changes ahead This includes dealing with the impact of new disclosures how to optimise capital develop a winning product portfolio and take advantage of emerging deal opportunities We also look at how to decide what technology is right for your organisation and its strategic objectives So how will the new Directive shape the boardroom agenda Among the key considerations are how the new capital demands will affect product and business wide returns and how portfolios may need to be modified to take advantage of the changes ahead It s also important to look at the extent of operational and legal entity restructuring that will be required to optimise capital efficiency and cost effectiveness What options are opening up for acquisition product innovation and organisational restructuring and how

    Original URL path: http://www.pwc.com/gx/en/industries/financial-services/insurance/publications/priming-business-solvency-ii.html (2016-02-10)
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  • World Watch:social-ethical-sourcing-supply-chain-Australia: PwC
    issues for foreign companies sourcing products from developing countries which typically have low labour costs but questionable social or environmental protections In this instance there was a quick response by NGOs and companies alike Kmart Target CottonOn and Woolworths all signed up to the Bangladesh Fire and Safety Accord an independent agreement designed to make all garment factories safe workplaces But too often companies fail to effectively proactively manage social and ethical risks And as global supply chains grow in scale and complexity these kinds of risks will only increase What are social and ethical sourcing risks why do they matter These risks are related to the need to consider the interests of others that may be affected by a company s supply chain operations They cover a range of issues from protecting against child or forced labour to bribery and corruption to considering the impact of a supplier s business on surrounding communities There are many good reasons for audit and risk committee members to be thinking about social and ethical risks First is the moral and social obligation organisations have to responsibly source products and services Second is the fiduciary obligation of directors to consider and appropriately manage risks Third is the fact that consumers are increasingly demanding socially and ethically sound products and services So how s Australia doing Australian businesses vary in their level of maturity when it comes to managing social and ethical sourcing risks A few have made significant contributions to improving labour conditions and or reducing environmental impact in their supply chains whilst some are in the early stages of considering it But in our view there is much room for improvement and many Australian businesses lag behind their global counterparts when it comes to effectively identifying these risks and integrating them into their company strategies and decision making processes There are a number of reasons why this is the case Suppliers are often highly disaggregated and it can be difficult for one buyer alone to influence ethical practices Supply chains are also highly complex and organisations can have difficulty understanding all the issues Companies themselves often lack an adequate policy in relation to ethical and social sourcing and the level of investment to support effective strategies And at a strategic level there is often poor alignment between performance metrics and corporate ethical and social objectives How can we lift our game Risk and audit committee members have a key role in helping organisations lift their performance in relation to social and ethical sourcing They can start by putting some tough questions to their management team such as Do we have a clear understanding of our social and ethical sourcing risks Do we have a clear picture of what we think the right thing is and do we have a strategy to meet it Is this aligned to what our stakeholders consider to be the right thing Do our stakeholders have an adequate understanding of what we do Are the attitudes and behaviours

    Original URL path: http://www.pwc.com/gx/en/services/audit-assurance/corporate-reporting/world-watch/social-ethical-sourcing-australia.html (2016-02-10)
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  • Treasury shown in a new light: PwC global treasury survey 2014: PwC
    Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Treasury shown in a new light PwC global treasury survey 2014 Download The treasury function is changing raising some pressing questions about companies organisational structure treasury reporting and systems oversight and control PwC s Treasury shown in a new light 2014 global treasury survey looks at how in the years following the financial crisis treasury teams have expanded their influence more widely across the organisation getting closer to the business operations and allowing them to move on from the historical transactional focus on producing data to bring more value added insight into the risks facing the business The survey findings support the need for redefining treasury as an enterprise wide process and no longer as a department The direct crisis management actions that treasurers took in the months after the crisis have now been replaced with long term solutions transforming treasurers role still further Today we see a corporate treasury profession that s maturing and consolidating its role as the custodian of financial and liquidity risk management Best practice has found its way into the policies procedures and systems of most corporate treasury departments and there s a strong consensus around strategy execution and reporting Key themes revealed by the survey of 110 treasury respondents from around the world are highlighted below Wider responsibilities across the enterprise requires a review of the Operating Model for treasury Treasury Reporting demand from senior management requires more systems integration Less than 40 of treasury reporting includes information on KPIs Alternative sources of funding are growing in importance but are by no means replacing traditional forms of funding Audit Assurance Services Monitoring and reporting Financial statement audit Corporate reporting Integrated reporting

    Original URL path: http://www.pwc.com/gx/en/services/audit-assurance/corporate-treasury-solutions/publications/global-treasury-survey-2014.html (2016-02-10)
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  • Global monthly highlights: September 2014: PwC
    use our interactive tools to dig deeper into the data and see how your company compares to those we interviewed CEO perspectives on building trust 17th Annual Global CEO Survey Lack of trust in business is still a major concern for CEOs with half of those interviewed in the 17th Annual Global CEO Survey identifying this as a real threat to their growth prospects So how can trust in business be built Our survey shows that CEOs aren t just interested in growth for their enterprises they want good growth that s real inclusive responsible and lasting To achieve this our survey identifies three strategic priorities for CEOs Find out more in our new analysis and hear from CEOs as they share their perspectives on building trust Low Carbon Economy Index The 6th annual Low Carbon Economy Index LCEI tracks the rate that G20 countries are decarbonising their economies In this year s report we see an unmistakeable trend of the global economy failing to decarbonise beyond business as usual and economic growth remaining entwined with carbon With each year of delay in addressing climate change the decarbonisation challenge increases Global Economic Crime Survey 2014 Industry insights Perspectives on our Global Economic Crime Survey in industry sectors are now available Each industry insight looks at the causes and effects of fraud the most common types of economic crime within industries and the impact fraud is having on business processes reputation and integrity Overall findings reveal that economic crime is persistent and that organisations need to be vigilant and proactive when fighting fraud Impacts of Megatrends Sharing Economy The sharing economy is all about connecting demand to spare capacity or spare assets As the megatrends evolve and collide the sharing economy is becoming an increasingly accepted feature of the business landscape

    Original URL path: http://www.pwc.com/gx/en/research-insights/highlights/2014-10-06-v101-2.html (2016-02-10)
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