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With experience of supporting the financial services community in key financial hubs, across the network, we help organisations navigate complex reporting, governance and regulatory issues to achieve their business objectives.

Hong Kong: Beneficial Ownership

This article aims to provide you with the salient points of Circular 165. 1. Circular 601

Australia: Investment Manager Regime

On 4 April 2013, the Government released exposure draft legislation and explanatory materials which propose to implement the third and final element of the Investment Manager Regime (IMR) as announced by the Government on 16 December 2011. Context of amendments

Uruguay: Benefits of Uruguayan Trusts

Trusts in Uruguay are ruled under Law 17,703 which was published on 4 November 2003.

United Kingdom: Information Exchange Agreements

Whilst governmental attacks on tax avoidance seem to be rarely out of the financial news, the UK Government is also tackling tax evasion by entering into information exchange agreements with a number of tax havens, many of which are British Crown Dependencies.

Peru: Tax Benefit with 'technical assistance'

According to the general rule in Peruvian Income Tax (IT) Law, services rendered by non-resident individuals are subject to a 30% withholding income tax (WHT) rate. However, services that qualify as ‘technical assistance’ are levied with a 15% WHT rate applied on the Peruvian source income.

USA: Withholding under US FATCA rules delayed

On 12 July 2013, the IRS issued Notice 2013-43 (the notice) that extends the date on which Foreign Account Tax Compliance Act (FATCA) withholding is to begin to 1 July 2014.

Mexico: Changes in Mexico's Federal Labour Law

On 1 December 2012, important changes in Mexico’s Federal Labour Law (the 2012 amendments) came into effect.

Issue 29 - IFRS News In Brief

This twenty-ninth edition features: Publications & Announcements Discussion paper for a new conceptual framework open for comment until 14 January 2014 IFRS Interpretations Committee - Latest Decisions Summary

Issue 28 - IFRS News In Brief

This twenty-eighth edition features: Publications & Announcements

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