Driving integrated ÕfYf[aYd Yf\ kg[ayd j]lmjfk
|
|
- Jemimah Henry
- 5 years ago
- Views:
Transcription
1 Driving integrated
2 An integrated measurement approach The global business landscape is undergoing a perceptible shift. regulation (on one hand) and social and environmental impacts (on the other hand) has come to the fore, and can no longer be ignored. Traditional operating models are being challenged, prompting businesses and investors to turn their attention to the social and measure and drive it. metrics are particularly important to investment decisions in emerging markets, 1 2 outcomes are challenging traditional operating models and prompting the commercial sector to turn attention to the social and environmental impact of their ventures. range from a focus on environmental, social and governance issues 3 unison. These differences are not trivial, since goal-setting drives measurement and measurement drives business behavior. more closely. 1 CCaSS Institutional Investor Survey 2 o orro s invest ent rules lo al survey o institutional investors on non nan ial er or an e 3 Impact investing
3 and drive also echoed in integrated reporting initiatives, like the International has broader applicability across other sectors too. disclosures, and a clear corporate strategy on value creation, of industries, including industrials, mining and metals, consumer products and manufacturing. In addition, impact investing measurement. 5 businesses generating measurable, and positive, social and environmental outputs are more likely to achieve competitive and commercially meaningful. trade one for the other. o orro s invest ent rules lo al survey o institutional investors on non nan ial er or an e Impact investing 4
4 performance are aggregated across the portfolio and used by deal teams and foundations have broader applicability to other sectors and provide in measurable outputs and outcomes (purpose), and integrates including deal teams, investors and management, to monitor and drive performance. 5 Impact investing
5 Portfolio gross revenue Portfolio people reached US$ millions Millions Q1-12 Q2-12 Q3-12 Q4-12 Q1-13 Q2-13 Q3-13 Q4-13 Q Q1-12 Q2-12 Q3-12 Q4-12 Q1-13 Q2-13 Q3-13 Q4-13 Q1-14 Emerging consumers Total Women and children Portfolio good governance and policy 100% 8 90% 80% 7 70% 6 60% 50% 40% 30% 20% 10% Millions % Q1-12 Q2-12 Q3-12 Q4-12 Q1-13 Q2-13 Q3-13 Q4-13 Q1-14 Policy completeness Policy formalization 1 - Q1-12 Q2-12 Q3-12 Q4-12 Q1-13 Q2-13 Q3-13 Q4-13 Q1-14 Life Health Pensions Non-life Savings/investment Emerging consumer customers Impact investing 6
6 performance are essential to a clear business strategy on value creation. 6 societal impact, e.g., reduction in poverty, are not used to drive business behavior. A business has limited reach and therefore a impact such as poverty reduction or a cleaner environment, but a multitude of variables, including consumer choice, means that has found that in order to drive business behavior, it is necessary Inputs Activities outputs outcomes Impact Operations Quality products and customer retention sustainability top talent and risk management relevant products in Different life choices poverty terms mitigate risk Different investment choices 6 Tomorrow s investment rules 7 Impact investing
7 To invest in companies that provide people across Africa and Asia and, in so doing, generating top- are seen as intrinsic contributors to building successful business metrics provide a good means to identify indicators of social outputs for a range of business across many sectors. It is essential Impact investing 8
8 In the insurance sector, there is a strong business case for creating make better investment decisions for their future (purpose). In the 7 This indicates the average number of days it takes an insurer to pay a claim upon receipt of full claims These rates refer to a measure of the voluntary products, it also acts as an indicator of the value of the This is a measure of the number of claims to the end consumer. These ratios indicate the value of claims relative to premiums paid. This ratio can be an indicator of product on the life cycle of the product. 9 Impact investing
9 energy production could have an impact on the reduction of a emissions (environmental). A company in this sector could turn communicate them to the market. Opportunities for driving impact move from measuring social performance to driving it. social metrics. Integrated reporting and its application to models measurable outputs and outcomes as a means of achieving impact. measuring impact. They monitor changes in behavior as a result services, health, education and environment. correlating outcomes to impact is an opportunity for commercial pressing societal problems. Impact investing 10
10 Notes 11 Impact investing
11 Notes Impact investing 12
12 EY Assurance Tax Transactions Advisory About EY EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com EYGM Limited. All Rights Reserved. EYG no. EG0199 ED This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice. ey.com
All-in sustaining costs and all-in costs
All-in sustaining costs and all-in costs Tom Whelan, Global Mining & Metals Assurance Leader Americas Mining & Metals Forum September 2013 Background The World Gold Council (WGC) established a working
More informationRecord to report. Are you audit ready?
Record to report Are you audit ready? Panel Moderator Panel Cleedon Botha Anselme Patipewe Njiakin Stephen Ntsoane EY South Africa Director EY Cameroon Associate Director EY South Africa Director Sean
More informationIFRS adopted by the European Union. Based on International Financial Reporting Standards in issue at 22 December 2015
IFRS adopted by the European Union Based on International Financial Reporting Standards in issue at 22 December 2015 1. Published International Financial Reporting Standards (IFRS) The table below provides
More informationAre your climate disclosures revealing the true risks of your business?
Are your climate disclosures revealing the true risks of your business? Insights for the CFO on the release of Final Report: Recommendations of the Task Force on Climate-related Financial Disclosures.
More informationIFRS adopted by the European Union
IFRS adopted by the European Union IFRS standards and amendments issued by the IASB and endorsed by the as at 31 December 2016 January 2017 1. Published International Financial Reporting Standards The
More informationIFRS adopted by the European Union
IFRS adopted by the European Union Status of the endorsement process for IFRS standards, interpretations and amendments issued by the IASB as at 31 December 2017 February 2018 1. Published International
More informationIFRS 12. Disclosure of Interests in Other Entities
IFRS 12 Disclosure of Interests in Other Entities Agenda Background and objectives Main changes to disclosure requirements Summarised financial information Other disclosure requirements for subsidiaries,
More informationReporting climate change risk
Reporting climate change risk A step-by-step guide to implementing the Financial Stability Board Task Force Recommendations for disclosing climate change risk Contents The Financial Stability Board Task
More informationEYGS UK tax strategy. Financial year ending 30 June 2017
EYGS UK tax strategy Financial year ending 30 June 2017 EY s values and our commitment to building a better working world drive our tax strategy Scope This tax strategy applies to EYGS LLP and all its
More informationUnderstanding ASPE. Section 1506, Accounting Changes
Understanding ASPE Section 1506, Accounting Changes Seven questions for private business owners: Accounting Changes A better working world begins with better questions. Asking better questions leads to
More informationNorway to impose new tax liability rules and requirements for applying reduced withholding tax rate on dividend payments to foreign shareholders
28 March 2017 Global Tax Alert Norway to impose new tax liability rules and requirements for applying reduced withholding tax rate on dividend payments to foreign shareholders EY Global Tax Alert Library
More informationCanada amends taxation of investment income earned through a private corporation
14 December 2015 Global Tax Alert News from Americas Tax Center Canada amends taxation of investment income earned through a private corporation EY Global Tax Alert Library The EY Americas Tax Center brings
More informationSouth African Revenue Service releases public notice on recordkeeping for transfer pricing transactions
9 November 2016 Global Tax Alert News from Transfer Pricing South African Revenue Service releases public notice on recordkeeping for transfer pricing transactions EY Global Tax Alert Library Access both
More informationNinth Annual International Tax Reporting Conference. Boston 7 May 2014
Ninth Annual International Tax Reporting Conference Boston 7 May 2014 Welcome Conference hosts Welcome to our Ninth Annual International Tax Reporting Conference. Jeremy Welford Partner New England International
More information1. Published International Financial Reporting Standards
1. Published International Financial Reporting Standards The table below provides an overview of the status of the European Union () endorsement process of IFRS standards and amendments issued by the International
More informationPuerto Rico extends automatic extension period for filing a 2017 tax return from three months to six months
17 April 2018 Global Tax Alert News from Americas Tax Center Puerto Rico extends automatic extension period for filing a 2017 tax return from three months to six months EY Global Tax Alert Library The
More informationCanada: British Columbia issues budget update
13 September 2017 Global Tax Alert News from Americas Tax Center Canada: British Columbia issues budget update 2017 18 EY Global Tax Alert Library The EY Americas Tax Center brings together the experience
More informationCanada: Ontario unveils details of retirement pension plan
15 February 2016 Global Tax Alert News from Americas Tax Center Canada: Ontario unveils details of retirement pension plan EY Global Tax Alert Library The EY Americas Tax Center brings together the experience
More informationReal estate funds. Are you leaving money on the table?
Real estate funds Are you leaving money on the table? Relevant to real estate fund managers or those managing investments under a segregated account mandate In a rapidly changing tax environment, it is
More informationManaging operational tax risk through technology
Managing operational tax risk through technology EY Africa Tax Conference September 2014 Panel Daryl Blakeway Director Tax Performance Advisory Leader EY South Africa Anthony Davis Director Tax Performance
More informationUK publishes response to consultation on corporate intangible fixed assets regime and draft legislation
14 November 2018 Global Tax Alert UK publishes response to consultation on corporate intangible fixed assets regime and draft legislation NEW! EY Tax News Update: Global Edition EY s new Tax News Update:
More informationGlobal Tax Alert. Canada Alberta increases corporate and personal income tax rates. Executive summary. Detailed discussion
22 June 2015 Global Tax Alert News from Americas Tax Center EY Americas Tax Center The EY Americas Tax Center brings together the experience and perspectives of over 10,000 tax professionals across the
More informationClaims transformation. EY claims capability
Claims transformation EY claims capability Global insurance industry trends claims transformation According to the market point of view, claims transformation will be the focus of innovation and investment
More informationConfidence. stakeholders. In so doing, we play a critical role in building a Daniel Serventi
Brazil EY Assurance Tax Transactions Advisory Capital For a conversation about your About EY capital strategy, please contact us EY is a global leader in assurance, tax, transaction and advisory services.
More informationKuwait investment authority clarifies means and conditions for tax exemption of investments
29 January 2016 Global Tax Alert Kuwait investment authority clarifies means and conditions for tax exemption of investments EY Global Tax Alert Library Access both online and pdf versions of all EY Global
More informationCyprus Tax Authority issues guidance on revised transfer pricing framework for intra-group financing activities
5 July 2017 Global Tax Alert News from Transfer Pricing Cyprus Tax Authority issues guidance on revised transfer pricing framework for intra-group financing activities EY Global Tax Alert Library Access
More informationIreland s Country-by- Country reporting notification deadline is 31 December 2016
12 December 2016 Global Tax Alert News from Transfer Pricing Ireland s Country-by- Country reporting notification deadline is 31 December 2016 EY Global Tax Alert Library Access both online and pdf versions
More informationHow do you see the opportunity in your obstacles? Key findings from the 2019 Global Private Equity Survey
How do you see the opportunity in your obstacles? Key findings from the 2019 Global Private Equity Survey For the complete survey findings, go to ey.com/pesurvey. 01 Investor capital continues to pour
More informationCanada: British Columbia issues budget
23 February 2017 Global Tax Alert News from Americas Tax Center Canada: British Columbia issues budget 2017-18 EY Global Tax Alert Library The EY Americas Tax Center brings together the experience and
More informationThe new revenue recognition standard - life sciences
Applying IFRS in Life Sciences The new revenue recognition standard - life sciences November 2014 Contents Overview... 2 Key considerations for life sciences entities... 2 Collaboration agreements... 2
More informationCanada: Nunavut issues budget
30 May 2018 Global Tax Alert News from Americas Tax Center Canada: Nunavut issues budget 2018-19 NEW! EY Tax News Update: Global Edition EY s new Tax News Update: Global Edition is a free, personalized
More informationFgn]eZ]j *()- t ooo&]q&[ge'[[z'amtg t )*t` ]\itigf 9mtgegtin] Capital CgfÔ\]f[] :ajge]t]j Jatigfal af\ kmktaifazl] E 9 eajc]t
a tt iti tti Capital C a t ati al atai a l at a atiat apital t at pl ata t l al ipcti Global Vice Chair pip.mccrostie@uk.ey.com + 44 20 7980 0500 Follow me on Twitter: @PipMcCrostie t Deputy Global Vice
More informationSpain to require maintenance and submission of VAT books by electronic means
24 November 2015 Indirect Tax Alert Spain to require maintenance and submission of VAT books by electronic means EY Global Tax Alert Library Access both online and pdf versions of all EY Global Tax Alerts.
More informationImplementation of VAT across the GCC
Implementation of VAT across the GCC 13 July 2017 EY commercial-in-confidence All Rights Reserved GCC Value-Added Tax (VAT) I 1 Agenda Outline of the proposed VAT regime for the GCC Implications of VAT
More informationRevenue recognition in the asset management industry
Revenue recognition in the asset management industry The asset management industry will have new challenges in valuing its investees when the new revenue standard in Accounting Standards Codification (ASC
More informationSouth African Tax Authority clarifies corporate tax classification of risk policies and once-off election for long-term insurers
17 February 2017 Global Tax Alert South African Tax Authority clarifies corporate tax classification of risk policies and once-off election for long-term insurers EY Global Tax Alert Library Access both
More informationCapital Confidence Barometer
May 2016 ey.com/ccb 14th edition highlights Capital Confidence Barometer Mexican companies maintain healthy pipelines and increase their focus on alliances to spur growth Key findings 36+64+M 50+50+M 36%
More informationStaying the course. EY s attractiveness program Africa 2016
Staying the course EY s attractiveness program Africa 2016 Africa attractiveness program 2011 2012 2013 2014 2015 It s time for Africa Building bridges Getting down to business Executing growth Making
More informationIsrael reduces limitations on tax free reorganizations
24 August 2017 Global Tax Alert Israel reduces limitations on tax free reorganizations EY Global Tax Alert Library Access both online and pdf versions of all EY Global Tax Alerts. Copy into your web browser:
More informationAll tied up MENA. Working capital management report 2018
All tied up MENA Working capital management report 2018 Contents 2 All tied up MENA 2018 Foreword All tied up MENA 2018 is part of a series of WC management reports based on EY research, reviewing the
More informationSustainability Accounting Standards. Health care sector: health care distributors
Sustainability Accounting Standards Health care sector: health care distributors What you need to know about the Health Care Standards for the health care distribution industry by the Sustainability Accounting
More informationState income tax exposure for fund managers
State income tax exposure for fund managers Continuing trends and recent developments in state tax legislation may result in fund managers having a taxable presence (also known as tax nexus) and a potential
More informationMalaysia releases guidelines on tax incentives for a principal hub and other tax incentives
20 May 2015 EY Library Access both online and pdf versions of all EY Global Tax Alerts. Copy into your web browser: http://www.ey.com/gl/en/ Services/Tax/International- Tax/Tax-alert-library#date Malaysia
More informationThe new global tax environment. What the global focus on Base Erosion and Profit Shifting (BEPS) means for your business
The new global tax environment What the global focus on Base Erosion and Profit Shifting (BEPS) means for your business Changing business environment Macroeconomic megatrends, mobility of capital and growth
More informationIssue 11 December Meeting the VAT e-audit challenge
Issue 11 December 2014 Meeting the VAT e-audit challenge Meeting the VAT e-audit challenge Themes and trends 01 We are living in a digital age. Technological advances in extracting and analyzing data are
More informationEuropean Parliament calls for legislative framework governing creation, use and taxation of robots and artificial intelligence
9 February 2017 Global Tax Alert European Parliament calls for legislative framework governing creation, use and taxation of robots and artificial intelligence EY Global Tax Alert Library Access both online
More informationMergers, acquisitions and capital-raising in mining and metals trends, 2014 outlook: changing gear. The CFO perspective at a glance
Mergers, acquisitions and capital-raising in mining and metals 2013 trends, 2014 outlook: changing gear The CFO perspective at a glance The CFO perspective at a glance We want to help you get to the insight
More informationCanada: Prince Edward Island issues budget
10 April 2018 Global Tax Alert News from Americas Tax Center Canada: Prince Edward Island issues budget 2018-19 EY Global Tax Alert Library The EY Americas Tax Center brings together the experience and
More informationRisk-based capital and governance in Asia-Pacific: emerging regulations
Risk-based capital and governance in Asia-Pacific: emerging regulations 1 Changing regulations in a changing market Across the Asia-Pacific region, countries are reviewing their approach to regulation
More informationBasel IV: finalizing post-crisis reforms
December 2017 Basel IV: finalizing post-crisis reforms Summary December 2017 Basel IV: finalizing post-crisis reforms Client briefing On December 7, 2017, the Basel Committee on Banking Supervision (BCBS)
More informationHow global megatrends could change tax in Africa
How global megatrends could change tax in Africa Panel Moderator Panel Mark Goulding George Trollope Mark Kingon Michael Lalor EY Tax market segment leader Southern region Vice President Tax Sasol South
More informationIFRS update Mining and metals
IFRS update Mining and metals Tracey Waring Americas Mining & Metals Forum September 2013 Our panellists Colette Rustad VP Finance, Goldcorp Brent Papek Senior Manager EY Phoenix Ellie Mikes Freeport-McMoRan
More informationGreece enacts changes in transfer pricing penalties and issues guidance on transfer pricing documentation and audit issues
27 October 2015 Global Tax Alert News from Transfer Pricing EY Global Tax Alert Library Access both online and pdf versions of all EY Global Tax Alerts. Copy into your web browser: http://www.ey.com/gl/en/
More informationPanama s Minister of Economy and Finance proposes bill for calculating income subject to preferential tax treatment under an IP regime
28 August 2018 Global Tax Alert News from Americas Tax Center Panama s Minister of Economy and Finance proposes bill for calculating income subject to preferential tax treatment under an IP regime NEW!
More informationFinancial ratios: Lost in translation
Financial ratios: Lost in translation An accountants perspective 2 September 2017 Accounting baseline Legal rules Law principle based Case law, interpretation All advice is linked to the above Accounting
More informationTurkey amends transfer pricing legislation
19 August 2016 Global Tax Alert News from Transfer Pricing Turkey amends transfer pricing legislation EY Global Tax Alert Library Access both online and pdf versions of all EY Global Tax Alerts. Copy into
More informationBarbados conducting review on OECD-designated preferential regimes
26 October 2017 Global Tax Alert News from Americas Tax Center Barbados conducting review on OECD-designated preferential regimes EY Global Tax Alert Library The EY Americas Tax Center brings together
More informationUK launches review of corporate intangible fixed assets regime
20 February 2018 Global Tax Alert UK launches review of corporate intangible fixed assets regime EY Global Tax Alert Library Access both online and pdf versions of all EY Global Tax Alerts. Copy into your
More informationEurozone. EY Eurozone Forecast September 2014
Eurozone EY Eurozone Forecast September 2014 Austria Belgium Cyprus Estonia Finland France Germany Greece Ireland Italy Latvia Luxembourg Netherlands Portugal Slovakia Slovenia Spain Outlook for Stronger
More informationPakistan implements formal transfer pricing documentation and Country-by- Country Reporting requirements
7 August 2017 Global Tax Alert News from Transfer Pricing Pakistan implements formal transfer pricing documentation and Country-by- Country Reporting requirements EY Global Tax Alert Library Access both
More informationValue Added Tax (VAT) seminar. Manama, 6 February 2018
Value Added Tax (VAT) seminar Manama, 6 February 2018 Contents Introduction 04 Agenda 05 Key information 07 Registration form 08 Introduction Value-added tax and excise duties in Bahrain: are you ready?
More informationBelgium introduces 100% participation exemption
20 March 2018 Global Tax Alert Belgium introduces 100% participation exemption EY Global Tax Alert Library Access both online and pdf versions of all EY Global Tax Alerts. Copy into your web browser: www.ey.com/taxalerts
More informationThe BEPS project is the beginning, but is the end in sight?
The BEPS project is the beginning, but is the end in sight? Panel Moderator Panel Michael Hewson Annet Oguttu Oliver Wehnert Ryaad Owodally Africa Transfer Pricing Leader EY Africa Professor of Tax Law
More informationHong Kong-India income tax treaty enters into force
6 December 2018 Global Tax Alert Hong Kong-India income tax treaty enters into force NEW! EY Tax News Update: Global Edition EY s new Tax News Update: Global Edition is a free, personalized email subscription
More informationAccounting treatment of taxes
Accounting treatment of taxes Issues paper presented at the EPSAS WG Meeting Rome, 22-23 November 2016 The better the question. The better the answer. The better the world works. Contents Introduction
More informationHong Kong introduces legislative bill for corporate treasury center incentives
11 December 2015 Global Tax Alert Hong Kong introduces legislative bill for corporate treasury center incentives EY Global Tax Alert Library Access both online and pdf versions of all EY Global Tax Alerts.
More informationJordan amends Income Tax Law
27 December 2018 Global Tax Alert Jordan amends Income Tax Law NEW! EY Tax News Update: Global Edition EY s new Tax News Update: Global Edition is a free, personalized email subscription service that allows
More informationHow can your finance function become IPO ready?
How can your finance function become IPO ready? October 2016 The better the question. The better the answer. The better the world works. Contents 1 2 3 About EY Appendices Page 2 How can your finance function
More informationRussia implements tax law changes in 2016
26 January 2016 Global Tax Alert Russia implements tax law changes in 2016 EY Global Tax Alert Library Access both online and pdf versions of all EY Global Tax Alerts. Copy into your web browser: www.ey.com/taxalerts
More informationFunding & Finance Innovative ways to fund growth
Funding & Innovative ways to fund growth EY Accelerating Growth Forum 15 October 2015 Debt Market Quiz Page 2 What percentage of the Australian corporate debt market is funded by banks? a 53% b 64% c 77%
More informationSaudi Arabia completes first quarterly VAT return cycle: Risk areas identified
25 June 2018 Indirect Tax Alert Saudi Arabia completes first quarterly VAT return cycle: Risk areas identified NEW! EY Tax News Update: Global Edition EY s new Tax News Update: Global Edition is a free,
More informationIntercompany financing facing new challenges. EY Africa Tax Conference September 2014
Intercompany financing facing new challenges EY Africa Tax Conference September 2014 Panel Moderator Ide Louw International Tax EY South Africa Panel Joseph Pagop Noupoue EY Jemimah Mugo EY Kenya Michael
More informationIPO destination guide. Find the right market strategy to maximize value for your IPO or secondary listing
IPO destination guide Find the right market strategy to maximize value for your IPO or secondary listing IPO destination guide You've decided to go public and now you need to map out all the necessary
More informationIndonesia releases new tax holidays
13 December 2018 Global Tax Alert Indonesia releases new tax holidays NEW! EY Tax News Update: Global Edition EY s new Tax News Update: Global Edition is a free, personalized email subscription service
More informationCapital Confidence Barometer
Financial Services Capital Confidence Barometer April 2014 ey.com/ccb Measured approach to growth M&A Focus on quality over quantity Economic outlook Moving beyond a recovery mindset, anticipating future
More informationIFRS 9. Introducing flexibility into risk management. Article
Article IFRS 9 Introducing flexibility into risk management The unprecedented volatility in financial markets that has been witnessed in recent times has adversely impacted on many entities who have not
More informationCanada: Saskatchewan issues budget
11 April 2018 Global Tax Alert News from Americas Tax Center Canada: Saskatchewan issues budget 2018-19 EY Global Tax Alert Library The EY Americas Tax Center brings together the experience and perspectives
More informationThe NWMM includes the following business tax measures announced in the 2016 federal budget:
2016 Issue No. 24 19 April 2016 Tax Alert Canada Budget implementation NWMM tabled in the House of Commons EY Tax Alerts cover significant tax news, developments and changes in legislation that affect
More informationa d o l l a r a d a y? With EY s help to enhance its financial
E n t e r p r i s e G r o w t h S e r v i c e s H o w d o y o u g i v e h o p et o f a m i l i e s l i v i n o gn l e s s t h a n a d o l l a r a d a y? With EY s help to enhance its financial m a n a
More informationCanada: Ontario Ministry of Finance seeks input on proposals to facilitate compliance with the Land Transfer Tax Act
24 July 2017 Indirect Tax Alert News from Americas Tax Center Canada: Ontario Ministry of Finance seeks input on proposals to facilitate compliance with the Land Transfer Tax Act EY Global Tax Alert Library
More informationTulsa MLP Conference. November 2015
Tulsa MLP Conference November 2015 What is an MLP? MLP = master limited partnership For this presentation, MLPs may also be referred to as publicly traded partnerships ( PTPs ) Limited partnership (or
More informationIndonesia releases implementing regulations on Country-by- Country Reporting
24 January 2018 Global Tax Alert News from Transfer Pricing Indonesia releases implementing regulations on Country-by- Country Reporting EY Global Tax Alert Library Access both online and pdf versions
More informationFinding the capital you need to help your private business grow
Finding the capital you need to help your private business grow As your private business grows, your capital needs will evolve. Whether it s introducing new products or services, expanding into new markets,
More informationUK publishes draft clauses and other Documents under Finance Bill 2018
15 September 2017 Global Tax Alert UK publishes draft clauses and other Documents under Finance Bill 2018 EY Global Tax Alert Library Access both online and pdf versions of all EY Global Tax Alerts. Copy
More informationSustainability Accounting Standards. Health care sector: health care delivery
Sustainability Accounting Standards Health care sector: health care delivery What you need to know about the Health Care Standards for the health care delivery industry by the Sustainability Accounting
More information2018 Homebuilder Tax Director Roundtable. Wynn Las Vegas 7-8 May 2018
2018 Homebuilder Tax Director Roundtable Wynn Las Vegas 7-8 May 2018 1 Disclaimer EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited,
More informationInternational Financial Reporting Standards (IFRS) update seminar
International Financial Reporting Standards (IFRS) update seminar Venue: The Four Seasons, Kingdom Tower, Riyadh Date: 22 November 2017 Are you ready for the change? The implementation of International
More informationMaking choices. EY s attractiveness survey Africa 2015
Making choices EY s attractiveness survey Africa 2015 Africa attractiveness surveys Background Fifth annual Africa attractiveness survey Analysis of greenfield and brownfield foreign direct investment
More informationTax Alert Canada. Manitoba budget Business tax measures. Corporate tax rates
2019 Issue No. 6 7 March 2019 Tax Alert Canada Manitoba budget 2019 20 EY Tax Alerts cover significant tax news, developments and changes in legislation that affect Canadian businesses. They act as technical
More informationNamibia issues 2016/17 Budget
1 March 2016 Global Tax Alert Namibia issues 2016/17 Budget EY Global Tax Alert Library Access both online and pdf versions of all EY Global Tax Alerts. Copy into your web browser: www.ey.com/taxalerts
More informationCanada: Yukon issues budget
28 April 2017 Global Tax Alert News from Americas Tax Center Canada: Yukon issues budget 2017-18 EY Global Tax Alert Library The EY Americas Tax Center brings together the experience and perspectives of
More informationJapan and Chile sign income tax treaty
28 January 2016 Global Tax Alert Japan and Chile sign income tax treaty EY Global Tax Alert Library Access both online and pdf versions of all EY Global Tax Alerts. Copy into your web browser: www.ey.com/taxalerts
More informationIndonesia releases amendments to the anti-tax treaty abuse rules
6 December 2018 Global Tax Alert Indonesia releases amendments to the anti-tax treaty abuse rules NEW! EY Tax News Update: Global Edition EY s new Tax News Update: Global Edition is a free, personalized
More informationCanada: Quebec relaxes QST ITR restrictions
31 October 2017 Indirect Tax Alert News from Americas Tax Center Canada: Quebec relaxes QST ITR restrictions EY Global Tax Alert Library The EY Americas Tax Center brings together the experience and perspectives
More informationRenewable energy assets. An interesting investment proposition for European insurers
Renewable energy assets An interesting investment proposition for European insurers Contents 03 An introduction to the illiquid asset opportunity and renewable energy assets 05 Background: European renewable
More informationCanada: Québec issues budget
28 March 2018 Global Tax Alert News from Americas Tax Center Canada: Québec issues budget 2018-19 EY Global Tax Alert Library The EY Americas Tax Center brings together the experience and perspectives
More informationGlobal Insurance CFO Survey Asia supplement
Global Insurance CFO Survey Asia supplement Contents 1 Introduction 3 Executive summary 5 Priorities and challenges 16 Delivering value in 2020 20 Looking forward Introduction EY s CFO survey of 35 global
More informationHong Kong releases new practice note on concessionary tax regime for qualifying aircraft leasing activities
10 November 2017 Global Tax Alert Hong Kong releases new practice note on concessionary tax regime for qualifying aircraft leasing activities EY Global Tax Alert Library Access both online and pdf versions
More informationCan complex geopolitical uncertainty and record M&A coexist? Capital Confidence Barometer July 2017 ey.com/ccb 16th edition Japan Highlights
Capital Confidence Barometer July 2017 ey.com/ccb 16th edition Japan Highlights Can complex geopolitical uncertainty and record M&A coexist? Despite policy uncertainties, companies are giving the green
More informationGlobal Tax Alert. Russia publishes revised draft law on de-offshorization. Executive summary. Detailed discussion
17 September 2014 EY Library Access both online and pdf versions of all EY Global Tax Alerts. Copy into your web browser: http://www.ey.com/gl/en/ Services/Tax/International- Tax/Tax-alert-library#date
More information