On 21 June 2018, the US Supreme  Court issued its widely anticipated  decision in South Dakota v. Wayfair.  In a 5-4 decision, the Court upheld  South Dakota's application of an economic  presence rule for purposes of determining  state sales/use tax nexus (or jurisdiction to  tax). Prior to the...

Co-authored by our Head of People and Business Solutions, Jaco Nel, this book introduces a framework to assist human resource practitioners and organisations embrace strategies that will drive high engagement levels within organisations with a union presence. The authors address established...

Zambia’s annual budget was presented to Parliament on September 2019 and the links below are BDO Zambia’s summary of tax rates and budget commentary.

Telecoms offer a lot of opportunities for tech companies. If you know how to get the right acquisition deal. This guide aims to help the acquisition and integration go as smoothly as possible.

South Africa is  strategically situated at the tip of the African continent, providing investment and marketing opportunities both within its borders, and to the rest of the African continent.

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.

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...

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...

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...