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Articles & Publications 

Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.

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ImageTitle/DescriptionArticle Date 
 

EIOPA Draft Guidelines on Solvency II

EIOPA issued its first set of draft Solvency II Guidelines in June this year. The Guidelines are set out in five papers and include around 500 individual guidelines.
Modified date: 30/09/2014
Business and industry issue; KPMG information
 

EU Competition Commission & current tax issues – the KPMG Ireland view

Read our take on the current State aid investigation against Ireland in relation to an advance transfer pricing opinion given by Ireland to Apple.
Modified date: 30/09/2014
Business and industry issue; KPMG information
 

EIOPA Consultation Papers - Set 1 of Implementing Technical Standards

On 1 April 2014 EIOPA released a public consultation on “Set 1” of the Implementing Technical Standards (‘ITS’) for Solvency II.
Modified date: 26/09/2014
Business and industry issue; KPMG information
 

Action 1: Tax Challenges of the Digital Economy

On 16 September 2014, the OECD released deliverables from 7 of the 15 actions under its Plan on Base Erosion and Profit Shifting (“BEPS”).
Modified date: 24/09/2014
Business and industry issue; KPMG information
 

Action 13: Re-examination of transfer pricing documentation

On 16 September 2014, the OECD released deliverables under 7 of the 15 actions under its Plan on Base Erosion and Profit Shifting (“the Plan”).
Modified date: 24/09/2014
Business and industry issue; KPMG information
 

Foreign Direct Investment | Are you ready for BEPS?

On 16 September 2014, the OECD released final outputs from 7 out of 15 Actions under its Base Erosion and Profit Shifting Action Plan (“the Plan”).
Modified date: 24/09/2014
Business and industry issue; KPMG information
 

Action 6: Preventing the Misuse of Tax Treaties

On 16 September 2014, the OECD released its deliverables under 7 of the 15 actions under its Plan on Base Erosion and Profit Shifting (‘BEPS’).
Modified date: 24/09/2014
Business and industry issue; KPMG information
 

Action 8: Transfer Pricing Aspects of Intangibles

On 16 September 2014, the OECD released deliverables from 7 of the 15 actions under its Base Erosion and Profit Shifting Plan (“the Plan”).
Modified date: 24/09/2014
Business and industry issue; KPMG information
 

Action 2: Hybrid Mismatches

The document sets out a recommended approach for countries to adopt measures into domestic law & into tax treaties to neutralise the effect of hybrid mismatches.
Modified date: 24/09/2014
Business and industry issue; KPMG information
 

Operating conditions - Private Equity & Venture Capital Funds

Read the "Operating conditions" section from our "Navigate through AIFMD" publication.
Modified date: 24/09/2014
Business and industry issue; KPMG information
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