(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Tax

Tax today: a global view

From the tax challenges of the digital revolution to international anti-avoidance tax measures. Tax leaders from global accounting bodies talk about critical tax issues currently on the minds of businesses, citizens and CPAs during a roundtable discussion hosted by A Plus. Business models and people’s lives are increasingly being transformed by digitalization – yet tax… Read More Tax today: a global view

(c) Chartered Accountants Ireland. Contact Chartered Accountants Ireland for permission to reproduce this article., Careers, Fintech

The trends of tomorrow

Here are the 14 ways Chartered Accountants and the wider profession are likely to evolve into the future. In 1996, chess grandmaster Garry Kasparov was famously beaten by IBM’s supercomputer, ‘Deep Blue’. This event was heralded as the real dawn of the age of artificial intelligence (AI) and the beginning of the eclipse of human intelligence.… Read More The trends of tomorrow

(c) American Institute of Certified Public Accountants. Contact AICPA for permission to reproduce this article., Business Management

The rise of the gig economy finance professional

By Tim Cooper Companies are embracing a new finance staffing model, which mixes full-time employees with consultants, interims, and temporary workers to meet modern challenges such as digital transformation, according to Robert Half International’s 2019 US Salary Guide. The result is a boom in the market for finance professionals willing to take on specialist or… Read More The rise of the gig economy finance professional

(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Tax

Digital VAT is here for the United Kingdom

The global tax landscape is changing. Tax authorities around the world are exploring how technology and digitisation can transform their work and the tax compliance landscape. The 21st century might still be waiting on the flying car of the Back to the Future films but the impact of technology isn’t just prevalent in the mega… Read More Digital VAT is here for the United Kingdom

(c) Chartered Accountants Ireland. Contact Chartered Accountants Ireland for permission to reproduce this article., Careers

The four drivers of change

Since the turn of this century, the accountancy profession has undergone exponential development and evolution. Not so long ago the stereotypical view (rightly or wrongly) of an accountant was of a dull, old, grey-haired man (not a typo!) crunching the numbers in a back office. Expectations were low; these accountants were not ‘people people’. They… Read More The four drivers of change

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Tax

The enactment of economic substance legislation in no or only nominal tax jurisdictions

Gwenda Ho and Ricky Chow examine the economic substance legislation in the Cayman Islands and the British Virgin Islands and share their insights and other related observations. International efforts targeting tax neutral jurisdictions are nothing new. Indeed, the work leading to the latest enactment of the economic substance legislation by various jurisdictions dates back to… Read More The enactment of economic substance legislation in no or only nominal tax jurisdictions