RSM Global

Financial services

Accounting standards. Industry regulations. Ever-evolving tax rules. New legislation.

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.

Prospects for the World Economy 2013

1 January 2013
The previous edition of RSM Talking Points ‘Prospects for the World Economy’ in September 2011 noted the following trajectory of the global economy: Weak GDP growth in the advanced industrialised countries burdened by the overhang of public and private debt left by the global financial crisis; robust growth in emerging markets that came out of the global downturn w

Issue 14 - RSM Reporting

1 December 2012
This fourteenth edition features:

Non-EEA Investment and Entrepreneurship in Ireland

1 November 2012
The Republic of Ireland is experiencing a slow recovery from the global credit crisis. Following a 10 percent GDP contraction in 2008-10, Ireland’s economy grew by 1.4 percent in 2011. Amid the global economic slowdown and the ongoing Euro crisis, the Irish economy is projected to grow by just 0.4 percent in 2012, rising to 1.1 percent in 2013.

Argentina: Termination of Argentina-Spain double taxation treaty

1 October 2012
On 29 June 2012, the Argentine government notified Spain that it had terminated the Argentina-Spain tax treaty for the Avoidance of Double Taxation (the treaty).

United Kingdom: Proposed statutory residence test

1 October 2012
In June 2011, the UK Government launched a consultation document on the introduction of a statutory residence test which the government proposed to introduce in April 2012. This has now been delayed until 6 April 2013. The response to this consultation has recently been issued providing greater clarification.

Transfer Pricing: OECD Discussion Draft: Transfer pricing aspects of intangibles

1 October 2012
On 6 June 2012, the OECD published the first discussion draft for the revision of chapter VI of its transfer pricing guidelines.

Australia: Living Away From Home Allowance

1 October 2012
In an earlier edition of Border Crossing - 1st Quarter 2012 - we reported on significant and adverse changes to the Living Away From Home Allowance (LAFHA) provisions. Those changes have now been legislated, with effect from 1 October 2012.

United States of America: The application of the US FATCA rules to International Investment Funds

1 October 2012
In July 2009, the United States Department of Justice announced that it had reached a settlement with Swiss bank UBS under which the bank agreed to disclose the identities of over 50,000 US customers who used UBS accounts to commit US federal tax evasion.

Issue 13 - RSM Reporting

1 September 2012
This thirteenth edition features:

Value added by Internal Control

1 June 2012
Results of a European survey

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