Insights

BDO's Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.

In 2023, the technology industry must be prepared for a shifting M&A environment with dealmaking likely to play a small role in driving growth. 

Following a review of the proposed “Unshell directive” (also referred to as “ATAD3”) published by the European Commission on 22 December 2021, the European Parliament Committee on Economic and Monetary Affairs agreed on changes to the directive, in particular to the “gateway” rules (for prior...

Can you outline the most recent changes to relief for terminal loss in a trade, and how the relief works for Irish corporate taxpayers?

In the December 2022 issue of the Irish Tax Monitor Roundtable a contributor wrote ‘In addition to the benefits associated with such a territorial tax system, further consideration should be given to engaging in a broad simplification of existing double tax relief mechanisms to bring greater...

In this month’s roundtable the panel explore how to improve and simplify Ireland’s Double Taxation mechanisms and examine the recent changes to relief for terminal loss in a trade.

The 41st issue of BDO’s Transfer Pricing Newsletter focuses on international developments as well as recent developments in OECD, United Kingdom, South Africa and many more. 

BDO's Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.