The fifth edition of the KPMG Asia Pacific (ASPAC) R&D incentives summary guide provides key insights into the R&D tax schemes for various ASPAC countries.
This report looks at the impact of the OECD Common Reporting Standard and the influence these new Standards have upon financial institutions around the world.
This publication aims to provide tax professionals with an international overview of these and other tax issues that may affect cross-border mergers and acquisitions.
The definition of an FFI is very broad and captures most funds. This publication outlines the general FATCA implications to funds and the recommended key action steps.
Although FATCA's primary impact is on foreign financial institutions, non-financial groups and entities are also subject to FATCA in their role as a US payor/withholding agent or as a foreign payee/recipient of payments subject to FATCA.
An overview of the REIT regimes in Europe, Asia and the Americas.
This report describes the 2013 taxes and incentives provided by 28 countries around the world to promote renewable energy from wind, solar, biomass, geothermal and hydropower.
This publication has been prepared by KPMG in Poland to assist those contemplating investment or commencing operations in Poland.
On January 17, 2013 the US Treasury Department and Internal Revenue Service (IRS) released the long-awaited final regulations for the Foreign Account Tax Compliance Act (FATCA).
combat offshore tax abuses by US citizens and
residents, FATCA's complex information reporting
and withholding obligations will significantly
impact multiple functions within a bank.
This article summarizes the amendments made to Japan Customs legislation last April 2013.
This paper includes a comprehensive review of the debate drivers, the story so far, likely future developments and how to respond.
OECD Report on Base Erosion and Profit Shifting
The 2013 Benchmark Survey on VAT/GST reveals valuable insights into emerging best practices, benchmarks and global and regional trends.
KPMG has created the KPMG Green Tax Index to increase awareness of the complex, fragmented and rapidly evolving green tax landscape worldwide.