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Rick Blattner Principal, State and Local Tax, KPMG US +1 312-665-1097 An easier way to handle indirect taxes Keeping up with indirect tax requirements and trends requires considerable time and resources. The latest tax developments pertaining to the United States and U.S. industry sectors, and as being reported by KPMG firms from around the globe, The latest tax developments being reported by KPMG firms from around the globe. This incredibly thorough and comprehensive report details the taxation and business regulation regimes of the world's most significant trading countries, this year comprising 148 jurisdictions. Accordingly, the material contained in this publication should be viewed as a general guide only and should not be relied upon without consulting your KPMG International member firm tax a dviser. Our award-winning global network of tax professionals is here to help. How can your business prepare for digital disruption? 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The world around us has changed dramatically in recent years, with geopolitical shifts and technological innovation; globalization, on the one hand, and protectionism, on the other; various tax reforms and regulatory change; new business and consumer demands and the emergence of previously unseen types of business models. This guide presents tables that summarize the taxation of income and gaines from listed securities in 62 markets around the world as of December 31, 2018. Latest edition: We explain the equity method of accounting in detail, providing examples and analysis. The legislation introduces new options for monetizing certain credits, a corporate alternative minimum tax, and a stock repurchase excise tax. Our in-depth guide to the accounting, presentation and disclosures of investments in debt and equity securities. 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The information contained herein is of a general nature and based on authorities that are subject to change. Latest edition: Our updated guide for long-duration contracts, with Q&As, interpretive guidance and examples. Now and for the future. Latest edition: Our in-depth guide to ASC 842, with Q&As, interpretive guidance and examples. Featured insights. Latest edition: KPMG in-depth guide to accounting for transfers and servicing of financial assets under ASC 860. KPMG International entities provide no services to clients. All rights reserved. Tax in the new reality. Current and future priorities of tax leaders in a time of uncertainty. For more detail about the structure of the KPMG global organization please visithttps://home.kpmg/governance. Member firms of the KPMG network of independent firms are affiliated with KPMG International. Menu . Latest edition: Our comprehensive guide to the statement of cash flows. This enables us to identify, understand, and analyze issues with a high degree of skill and from a multitude of perspectives. Partner at KPMG US 5h Report this . We help companies manage the complexities of multiple tax systems and supranational regulation around the world. Get the latest KPMG thought leadership directly to your individual personalized dashboard, KPMG's International Tax practice is part of a network of professionals who can provide me, View Print friendly version of this article Opens in a new window, Dispute Resolution & Controversy Services, Post-acquisition integration and restructuring. KPMG does not provide legal advice. 2023 Global Digital Trust Insights Survey. For more detail about our structure please visit https://home.kpmg/governance. Published annually, the 2022/23 edition is the most comprehensive yet, setting out the taxation and business regulation regimes of 150 territories around the world. August 2022. Latest edition: Applying fair value measurement and disclosure guidance under US GAAP and IFRS Accounting Standards. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006. . As a tax leader operating in this new reality, you are expected to be not only a technical specialist, but also a brand ambassador and trusted advisor to your business and board as you work to protect the organization, boost performance, drive digital transformation and contribute to the sustainability goals of the organization. Videos discussing tax issues that came out of our International Tax Partner conference. Sign up now Regulatory insights KPMG experts and professionals continually research, update and produce many publications. The information contained herein is not intended to be written advice concerning one or more Federal tax matters subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230. Rodney Lawrence, Global Head of International Tax at KPMG International provides his perspective on what the most prevalent changing business models, geopolitical and digitization issues are for tax leaders. KPMG International provides no client services. KPMGs International Tax practice is part of a network of professionals who can provide meaningful advice on cross-border tax matters. The most-pressing business issues and opportunities facing tax and business leaders today. Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP. All rights reserved. In-depth analysis, examples and insights to give you an advantage in understanding the requirements and implications of financial reporting issues. KPMG in-depth guide to accounting for software and website costs under ASC 350-40, ASC 350-50 and ASC 985-20. of Professional Practice, KPMG US +1 212-909-5488 Our handbook is designed to assist companies and others in understanding the application of ASC 740, providing in-depth guidance on a wide range of implementation issues. All of the content is current as of 1 January 2022. We help companies manage the complexities of multiple tax systems and supranational regulation around the world. Q&As and examples explain key concepts. Its tax re-imagined. Latest edition: Includes new and updated interpretations for ASC 842 and recent practice issues. Insights and takeaways. Latest edition: Our in-depth guide to debt and equity financing, updated for the effects of ASU 2020-06. Board of Supervisors certifies 2022 tax roll. 2022 Consolidated tax statements are sent to taxpayers. Learn more about the services offered by KMPGs International Tax team and how we can help your business succeed. KPMG refers to the global organization or to one or more of the member firms of KPMG International Limited (KPMG International), each of which is a separate legal entity. All rights reserved. Its tax re-imagined. Further, the assumptions Informing your decision-making. October 1 - First half 2022 taxes are due. We work with many Fortune 500 organizations, multinational enterprises, as well as Family Offices, and entrepreneurs. Our professionals work with you to define and build an ideal target operating model, improve compliance processes, engage in discussions around responsible tax, manage complex transactions, and add more value to the business and beyond. Latest edition: KPMG in-depth guide to the revenue standard, ASC 606. The most pressing business issues and opportunities facing global mobility leaders and their global workforces. Featured insights. Find out what KPMG can do for your business. A new section in the investment-related tax issues chapter to simplify the tax treatment of cryptocurrency transactions, A new derivative transactions section to address monetizing gains, mitigating risk, generating yield, and gaining exposure, New content on the wash sale rulesdisallowing stock or security sale losses if you buy substantially identical stock or securities within 30 days before or after sale date, An update on state legislation for bypassing the $10,000 limitation for the state and local tax deduction, New links for accessing relevant Family Office webcast replays and articles, Partner, National Tax Leader, KPMG Private Enterprise, KPMG US, Principal-in-Charge - Estates, Gifts, and Trusts, KPMG US. KPMG International entities provide no services to clients. Using probing questions and examples, we look at how climate risk can impact the financial statements. 15 Nov 2022 Energy and resources Global Legal Services & KPMG Law Regional Tax Centers Our approach KPMG's International Tax practice is part of a network of professionals who can provide meaningful advice on cross-border tax matters. Applicability ASC 718 All companies with employee or nonemployee share-based payment awards Relevant dates Effective immediately Latest edition: KPMG explains accounting for share-based payments. Deputy Chief Accountant, Dept. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. To view a summary, click on the appropriate jurisdiction below: Regional indirect tax guides Learn about the indirect tax regimes in Asia Pacific, the Americas and Africa Lachlan Wolfers KPMG International +852 2685 7791 lachlan.wolfers@kpmg.com Connect with us Find office locations Global Indirect Tax publications and articles New chapters for 2022 include: Anguilla, Bhutan, Cambodia, Congo (Republic of the), Lao (People . Our in-depth guide to accounting for R&D costs and R&D funding arrangements. We are located at 8450bW. Helping tax leaders embrace disruption, seize new opportunities and drive greater value. Global trends in direct taxes are visible at the level of international players, such as the OECD. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. November 2022. Keeping up with legislation and trends in indirect tax. Find out what KPMG can do for your business. Applicability Partner, Technology Risk Management, KPMG US +1 513-763-2453 U.S. Leader - KPMG Elevate Scott Rankin Principal and the US Strategy Service Line Leader, KPMG LLP +1 617-988-1474 U.S. Leader - KPMG Transformation Journey Joseph Parente Principal, Advisory, KPMG US +1 267-256-2950 Global Leader - Tax Reimagined Sean Bloodwell Delivering KPMG's guidance, publications and insights on the application of IFRS in the United States. Helping tax leaders embrace disruption, seize new opportunities and drive greater value. Delivering insights to financial reporting professionals. Our teams provide advice on cross-border tax matters and help you manage the complexities of multiple tax systems and supranational regulation. Board governance issues. Summary of worldwide taxation of income and gains derived from listed securities as of December 31, 2021 Carles Farre Principal, International Tax, KPMG US +1 212-954-1469 2021 Global Withholding Taxes Summary of worldwide taxation of income and gains derived from listed securities from 123 markets as of December 31, 2021 Latest edition: Our comprehensive guide to accounting for acquisitions of businesses, updated for ASU 2021-08 and SPACs. KPMG U.S. Inbound Tax Network professionals work closely with colleagues from various disciplines to leverage their experience to meet the full range of client needs regardless of the situation. September 2022. Applicability Companies subject to US federal tax law Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10. The potential tax, legal and mobility implications of COVID-19. The global reality of tax demands both global conversation and action. Load more Subscribe to our newsletter Receive timely updates on accounting and financial reporting topics from KPMG. 2022 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. The most pressing business issues and opportunities facing global mobility leaders and Benchmarking against comparable tax departments can be a powerful tool for reflecting on.. TAX GUIDE 1 CORPORATE INCOME TAX Corporate income tax rate 16% Taxpayers Ro manian legal entities, except for taxpayers subject to the micro-enterprises tax or specific tax1, tax-transparent entities and certain institutions specifically defined in the Fiscal Code (Law no. KPMG can help a business manage complex events, including: Connect with us today to understand how our team can support your business. Find KPMG TaxWatch and Tax Governance Institute Webcasts. Useful information about incentives for investors in Italy. We are united by our values, governed by our Global Tax Principles, and driven by our purpose to inspire confidence and empower change by delivering the modern tax services and data-driven solutions needed today. Applicability All entities subject to income tax Relevant dates Effective immediately Key impacts Kpmg Tax Guide 2013 Thank you for reading Kpmg Tax Guide 2013. Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250. Applicability of the information to specific situations should be determined through consultation with your tax adviser. Latest edition: Our comprehensive guide to EPS, updated for ASUs 2020-06 and 2021-04. Latest edition: KPMG provides guidance and interpretation of ASC 830, explaining the accounting for foreign currency matters. Our KPMG tax & legal network of professionals. Prepared by professionals from the Washington National Tax office, the KPMG 2023 Personal Tax Planning Guide provides information and planning tips to help you make sense of the complex and ever-evolving array of U.S. federal tax rules affecting individuals and their closely held businesses. As the world continues to interconnect, discussions continue to intensify. Worldwide Tax Summaries Online Worldwide Tax Summaries Online Corporate and individual taxes in 150 territories worldwide Select your summary Explore further Tax Reporting and Strategy Bringing together tax function design, technology and compliance delivery to help you understand and meet your current and future challenges head-on. A virtual series dedicated to helping tax and legal leaders stay connected on key topics. For more detail about the structure of the KPMG global organization please visithttps://home.kpmg/governance. Geopolitical change, business model evolution and increasing department digitalization. As a result, KPMG is a leader in its ability to deliver top-level GTT Services that are at once practical, business-oriented, relevant, and operational. Regina Croucher Partner, Dept. Applicability of the information to specific situations should be determined through consultation with your tax adviser. The information contained herein is not intended to be written advice concerning one or more Federal tax matters subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230. Receive timely updates on accounting and financial reporting topics from KPMG. Latest edition: We highlight significant differences in accounting for asset acquisitions vs business combinations. KPMG LLP's Global Trading Tax (GTT) Services are provided by highly skilled and experienced professionals who focus on international tax issues that confront the alternative investment industry. An updated version of the compression tool guide for CRS bulk reporting . KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. We draw upon decades of cumulative alternative investment industry experience gained working within the private sector, government, and top professional service organizations. The information contained herein is of a general nature and based on authorities that are subject to change. 2022 Copyright owned by one or more of the KPMG International entities. October 2022. Organizations of all sizes are ever more exposed to new trends in tax regulation, not just locally but globally. For more detail about our structure please visit https://home.kpmg/governance. Attitudes to tax are changing. All rights reserved. 2022 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. Latest edition: KPMG FAQs on applying fair value measurement and disclosure guidance under US GAAP and IFRS Standards. kpmg international tax reform analyzer (itra) is an excel-based tool that allows for extensive modeling of international tax rulesincluding those introduced by tcja and the cares act, prior existing provisions, and biden administration and congressional tax planswith support from experienced international tax professionals to help tailor Prepared by professionals from the Washington National Tax office, the KPMG 2023 Personal Tax Planning Guide provides information and planning tips to help you make sense of the complex and ever-evolving array of U.S. federal tax rules affecting individuals and their closely held businesses. Kenny Ong Financial Services provides personal tax services and various insurance coverage for vehicles, motorcycles, homes, commercial and more. Featured insights. Latest edition: Our updated guide to CECL, with Q&As, interpretive guidance and examples. Each chapter in this guide includes a brief overview of tax rules and planning tips that might be relevant to you. All rights reserved. Future of Tax updates straight to your inbox. Latest edition: Our Q&As on the FASBs revenue and other income recognition standards in the real estate industry. Worldwide Tax Guide 2022 - 2023 We are delighted to announce that our eagerly awaited publication, the Worldwide Tax Guide (WWTG), is now available for download. 1 This guide provides a practical, basic introduction to the tax consequences of transferring executives and specialists from one country to . +1 212-909-5488 ASC 740 allows companies to apply the flow-through method or the deferral method when accounting for investment tax credits. Latest edition: Side-by-side comparison of IFRS Standards and US GAAP. every effort has been made to provide up- to-date information, tax laws around t he world are constantly changing. Worldwide Tax Guide 2021/22 2021-08-02 Our flagship yearly publication, the Worldwide Tax Guide (WWTG), has just been released. Latest edition: KPMG in-depth guide to impairment testing, covering the models in ASC 350-20, ASC 350-30 and ASC 360. A virtual series dedicated to helping tax and legal leaders stay connected on key topics. Latest edition: Our in-depth guide to ASC 842 - with Q&As, interpretive guidance and examples. Menu. Attitudes to tax are changing. The most-pressing business issues and opportunities facing tax and business leaders today. KPMG International Loek Helderman Global Tax Lead, KPMG IMPACT, KPMG International, and Partner, KPMG International Throughout this webpage, "we", "KPMG", "us" and "our" refer to the network of independent member firms operating under the KPMG name and affiliated with KPMG International or to one or more of these firms or to KPMG International. KPMG is a global network of professional firms providing Audit, Tax & Advisory services. Our multi-disciplinary approach and deep, practical industry knowledge help clients meet challenges and respond to opportunities. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. Latest edition: Our comprehensive guide to ASC 280, Segment Reporting with analysis, Q&As and examples. Exploring the impact of geopolitical change, business model evolution and increasing department digitalization on legal departments. Worldwide Corporate Tax Guide 2022 | EY - Global Insights Back Services Back Industries Back Careers Back About us Back Top 10 risks for telecommunications in 2023 30 Nov 2022 TMT The CEO Imperative: Prepare now for the new era of globalization 8 Sep 2022 Global trade Can decentralized energy get good enough, fast enough? The KPMG accounting research website to access additional resources for your financial reporting needs. KPMG International provides no client services. Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy. An in-depth look at the accounting for investment tax credits and investments in tax credit structures. However, that foundational policy choice is followed by a series of additional policy choices that can lead to varied financial reporting results. View daily content on our LinkedIn showcase page. This guide presents tables that summarize the taxation of income and gains from listed securities in 115 markets around the world as of December 31, 2019. Rising digitalization adds urgency to digital economy tax debate. Latest edition: Our guide to the implementation of ASC 606 for franchisors. Categories Worldwide VAT, GST and Sales Tax Guide. Menu. InvestmentsTransfer Pricing Developments Around the World 2021International Taxation of BankingIRS Audit Guide Insights into IFRS : KPMG's practical guide to International Financial Reporting Standards. Property Tax Calendar 2022. These shifts and the resulting complexities and pressures are felt even more acutely in the wake of COVID-19. KPMG refers to the global organization or to one or more of the member firms of KPMG International Limited (KPMG International), each of which is a separate legal entity. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Due to the OECD's BEPS project, national tax systems are being significantly For more detail about the structure of the KPMG global organization please visithttps://home.kpmg/governance. November 1 - First half 2022 taxes are delinquent after 5:00 pm for bills over $100. Get the latest KPMG thought leadership directly to your individual personalized dashboard. KPMG's International Tax practice is part of a network of professionals who can provide meaningful advice on cross-border tax matters. Summary of worldwide taxation of income and gains derived from listed securities from 123 markets as of December 31, 2021. Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis. Latest edition: Our in-depth guide to ASC 842 with Q&As, interpretive guidance and examples. Viideos discussing international big picture tax issues and developments that came out of our 2018 Global International Tax Partner conference. . Have a specific question or want more information. Member firms of the KPMG network of independent firms are affiliated with KPMG International. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. KPMG International provides no client services. A timely outlook on international tax developments being reported globally. As you may know, people have look hundreds . Using innovative tax technology, KPMG can support your front office and advise on tax-efficient trust, estate, and gift planning strategies. 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