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13 September 2018

Public Benefit Organisations (PBOs) generally require funding. Although donations are much needed they do have their own tax implications. A question that often gets asked is, “When should a section 18A certificate be issued?

13 September 2018

The need for affordable quality education stimulated an increase in the number of private schools in South Africa. The provision of educational services and the supply of ancillary goods and services directly related thereto and necessary to provide educational services are exempt from VAT...

11 September 2018

These two bulletins look at IFRS9 implications for related party loans, specifically - Applying IFRS 9 to related company loans in the real estate sector and Applying IFRS 9 to related company loans.

10 September 2018

For more than 50 years, BDO has worked with thousands of clients in exploration, production and service companies to provide customized solutions through resources in every major Natural Resources business centre in the world. 

04 September 2018

In the latest issue of our IFRS at a Glance, you will find:Inclusion of a summary of IFRS 17 Insurance Contracts;Changes to the summaries of IFRS 3 Business Combinations, IAS 12 Income Taxes and IAS 23 Borrowing Costs to reflect amendments to those standards as a result of the Annual Improvements...

04 September 2018

Transfer pricing is increasingly influencing significant changes in tax legislation around the world. This 28th issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing in India, Israel, Italy, the Netherlands, Peru, and the United Kingdom. As you...

21 August 2018

The BDO Expatriate Newsletter provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective. This newsletter brings together individual country updates over recent months. As you will appreciate the wealth of...

16 August 2018

IFRS INTERPRETATIONS COMMITTEE - AGENDA DECISIONS (JUNE 2018) The European Securities and Markets Authority (ESMA) has, as a source of information to assist in the appropriate application of International Financial Reporting Standards (IFRSs), developed a confidential database of enforcement...

16 August 2018

ESMA’s 22nd EXTRACT FROM THE  EECS’s DATABASE OF ENFORCEMENT  This Bulletin summarises issues that the IFRS Interpretations Committee (the Interpretations Committee) decided not to take onto its agenda at its June 2018 meeting, which were reported in its public newsletter (the IFRIC Update...

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