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June 18, 2012
Jean M Stephens
On Friday, I had the pleasure of congratulating the 45 delegates, from RSM member firms around the world upon their graduation from RSM’s sixth annual RSM Academy. I travel to Eindhoven to attend this important programme every year, and I know first...
June 14, 2012
Jean M Stephens
The New York Times featured a very interesting opinion-editorial by Tim Jackson, Professor of Sustainable Development at the University of Surrey.
June 7, 2012
Jean M Stephens
The recent report “China’s Carbon Emission Trading: an Experiment to Watch” by the Stockholm Environment Institute provides a 
June 1, 2012
Results of a European survey
June 1, 2012
On 12 April 2012, Germany and the Netherlands signed a new tax treaty and protocol. The new tax treaty avoids double taxation and prevents fiscal evasion with respect to taxes on the income of residents. Furthermore, it regulates and improves the...
June 1, 2012
Worldwide debt cap rules were introduced as an extension to the UK thin capitalisation rules to ensure that UK companies bear their fair share of group debt.  It applies to accounting periods beginning on or after 1 January 2010.
June 1, 2012
Introduction A new investment funds tax regime has been enacted in Italy meaning investment funds are no longer subject to tax on an accrual basis. Investors are instead taxed on a cash basis. Furthermore, from 1 January 2012 withholding tax and...
June 1, 2012
On 20 February 2012, the PRC State Administration of Foreign Exchange (“SAFE”) issued Circular Huifa [2012] No.7 – ‘Notice regarding certain issues related to foreign exchange administration for individuals employed by domestic companies...
June 1, 2012
This twelfth edition features:
June 1, 2012
On 8 February 2012, the IRS issued proposed regulations providing rules pursuant to the Foreign Account Tax Compliance Act (FATCA). The proposed regulations are generally consistent with the guidance set out in prior Notices. However, there are...

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