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On 22 May 2019, the German government presented a draft bill on the fiscal promotion of research and development (R&D) activities to encourage mainly – but not exclusively - small and medium-sized enterprises (SMEs) to invest in R&D activities. The law will introduce a so-called research...

The Global MNC Tax Complexity Project is a joint research project of the LMU Munich and the University of Paderborn (both Germany). The aim of this project is to identify the determinants of tax complexity, to develop an index measuring the level of tax complexity across countries [Tax Complexity...

Software company founders and CEOs continually see messages from private equity (PE) firms land in their inbox. Hidden amongst the many emails may be the perfect opportunity to take your company to the next level or achieve an optimal exit – but how can you know which message it is? The answer to...

Each quarter we analyse global mid-market deal activity across a number of major regions and selected sectors around the world; we offer you a satellite view of how the M&A market is evolving – and where it appears to be heading.

Recovery plans are useful tools that a bank can employ in order to overcome stress situations, but only if they are properly designed. In order to ensure that banks are able to make appropriate decisions in situations of severe stress, the European Central Bank has identified ‘playbooks’ and ‘dry...

BDO presents its ‘10 Tech Predictions for 2019’ report. We discuss how tech companies can scale sustainably without sacrificing their ambitions. 

UNITED STATES: US Supreme Court upholds sales/use tax economic nexus standard - More states follow \ BAHRAIN: VAT update \ BELGIUM: Optional VAT system for professional letting of immovable property - Bill submitted to Parliament \ SINGAPORE: Update on customer accounting on prescribed goods