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Tax How do the new PE rules in the MLI work?
As a result of the BEPS discussion, the OECD decided to modify its Model Tax Convention (MTC). All the bilateral treaties concluded on the basis of the old MTC are being amended through a Multilateral Instrument (MLI). The MLI entered into force on 1 July 2018 for the first signatory countries, but many countries are still ratifying it up to this date.
Global mobility Mobility perspectives 2019
Mobility perspectives of Grant Thornton in The Netherlands provides the international mobility community with background information on mobility topics.
IFRS 16 IFRS 16: Lease payments
At the commencement of a lease, IFRS 16 requires a lessee to measure the lease liability at the present value of the lease payments that are not paid at that date. This liability includes both fixed payments (including in-substance fixed payments) and variable lease payments that depend on an index or rate, and represents the starting point for the measurement of the related right-of-use asset.
Advisory M&A quarterly dealtracker digital agency & marketing services
In our quarterly dealtracker update we analyse mergers and acquisitions for the digital agency & marketing services.
Advisory M&A quarterly dealtracker food, beverage & agriculture sectors
In our quarterly dealtracker update we analyse mergers and acquisitions for the food, beverage & agriculture sectors.
International business report Thriving in 2019’s global economy
The global economic cycle has peaked and businesses face a more downbeat global economy in 2019. However, while the headlines appear daunting, there are good reasons for business leaders to hold their nerve.