Following the recent release of the external report by Darren McShane into the fees and costs for superannuation funds and managed investment schemes, ASIC has proposed to adopt several reviewer recommendations to improve transparency in Product Disclosure Statements (PDS).
As a result of the OECD Base Erosion and Profit Shifting (BEPS) project to minimise tax leakage, amendments have been proposed to Double Tax Agreements (“DTA’s”) through use of a Multilateral Instrument (MLI). The changes impact a large number of countries across and its impact can vary from DTA to DTA.
ESV is a member of TIAG (The International Accounting Group), the accounting division of TAG Alliances. For the seventh consecutive year, Accountancy Age Magazine has recognized TAG Alliances as one of the top three accounting associations in the world.
As business owners, many of our clients know that relationships are key and have a huge impact whatever the size and sale of the business. Wherever your career and your business are in their respective life cycles do not underestimate the power of relationships in your network.
Further to the OECD’s Base Erosion and Profit Shifting (BEPS) project, an action item was identified in relation to hybrid mismatches.