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BDO Horizons Q3-2024
In this edition of Horizons, we go around the world providing analysis of deal activity and trends in our BDO regions.
Sustainability is here to stay
By introducing the Corporate Sustainability Reporting Directive (CSRD), the European Union has succeeded in advancing the topic of sustainability considerably:
Future Finance Act
On November 17, 2023, the German Federal Parliament passed the “Act on the Financing of Investments to Secure the Future”
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Transfer of real estate for partial consideration
No taxable gain arises from the transfer of real estate for partial consideration less than the historical acquisition cost.
Automotive Sector Update Q3-2024
Global Automotive M&A transaction deal flow Q3-2024
Swift Customer Security Programme v2024
The Swift Customer Security Programme (CSP) initiative was launched by Swift in 2016 and aims to strengthen the security of the global financial community.
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Court Rules Taxation of Foreign Investment Funds Violates EU Law
The exclusion of foreign funds from the provisions of § 11 InvStG 2004 violates the free movement of capital and is contrary to EU law.
BMF comments on pension payments with simultaneous managing director's salary
In a BMF letter dated September 18, 2017, the tax authorities took the view that in the payment phase of a pension, the parallel payment of a managing director's salary and pension...
German Federal Fiscal Court considers suspension interest of 0.5 % per month to be unconstitutional
In principle, appeals and lawsuits do not have a suspensive effect in tax law.
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Adnan Bouziani
Adnan Bouziani
Partner, IT-Audit, Audit & Assurance
Contact
Email
+49 201 87215-218
Essen
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Executive summary
Practice areas
CISA® (Certified Information Systems Auditor)
IT-Auditor IDW
Six Sigma Yellow Belt
University degree in business informatics
University degree in economics
GoBD-Compliance
IT audit
IT audit within the scope of audits of financial statements according to ISA 315
IT audit outside the audit of financial statements according to IDW PS 860/ISAE 3000
Audit of the service-related internal control system at service providers (IDW PS 951/ISAE 3402/SOC2)
Consulting on the development of internal control systems
Industry expertise
IT services
Automotive
Manufacturing company
trade
Public Utilities
Additional information
Liaison Partner for BDO USA
Member of the Information Systems Audit and Control Association (ISACA)
Member of the SAP specialist group (ISACA)
Member of working group „Einführung/Migration von SAP S/4HANA“ at the Institute of Public Auditors in Germany (IDW)
Contact
Email
+49 201 87215-218
Essen
vCard