Publications

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Global FS tax newsflash: Update on application of VAT in international VAT groups
A recent European Court decision may have far reaching implications for international FS businesses operating VAT groups due to VAT charges now being created where previously there have been none between a head office location and its branch.

Global FS tax newsflash: EU FTT – EU-10 come together with further statement of political intent
The spotlight returned to Brussels on May 6, 2014, as observers awaited an update on the latest developments on the EU Financial Transaction Tax at the ECOFIN meeting of finance ministers.

Section 871(m) regulations webinar: Withholding on dividend equivalents
The new regulations under section 871(m) of the Internal Revenue Code, concerning the imposition of US federal withholding tax on certain equity-linked instruments, raises many issues for Canadian financial services companies.

Global IRW Newsbrief: Canada and the US sign FATCA Intergovernmental Agreement
The United States and Canada announced on February 5, 2014, that they have signed an Intergovernmental Agreement (IGA) to improve international tax compliance and to implement the US Foreign Account Tax Compliance Act (FATCA). The IGA must be ratified under Canadian laws before it comes into force.

Global FS tax newsflash: From CRD IV to country-by-country tax reporting for all large companies and groups?
CRD IV: For banks and in place for 2014 - capital management, bonus caps, corporate governance and transparency, including country-by-country tax reporting. There is much about CRD IV that is critical for banks to understand and for financial services to take note of. This Newsflash looks at the country-by-country reporting (and auditing) aspects.

Global FS tax newsflash: OECD’s BEPS paper released. Not aimed at financial services… but clear implications…
The OECD's BEPS project is not primarily directed at the FS sector. However, there are various measures and work streams proposed that cause issues that are of very considerable interest - and application - to FS businesses.

Global IRW Newsbrief: Implementation of the International Tax Compliance (United States of America) Regulations 2013 – Guidance Notes
On August 14, 2013, HM Treasury and HMRC issued updated Guidance Notes in respect of the Implementation of The International Tax Compliance (United States of America) Regulations 2013 laid before the UK House of Commons earlier this month. This version of the guidance supersedes any versions previously published.

Global IRW Newsbrief: The International Tax Compliance (United States of America) Regulations 2013 effective on September 1, 2013
On August 7, 2013, HM Treasury and HMRC laid the International Tax Compliance (United States of America) Regulations 2013 (UK Regulations) before the UK House of Commons. This Newsbrief identifies key changes and certain additions from the proposed UK Regulations which were released in May 2013.

Global IRW Newsbrief: US government announces six-month extension to FATCA effective dates
The IRS and the US Department of the Treasury issued Notice 2013-43 announcing revised timelines for implementing various provisions under FATCA.

Global FS Tax Newsflash: EU FTT – Will the Commission’s proposal survive?
This Global FS Tax Newsflash provides an update on what continues to be a highly political topic.

Global FS Tax Newsflash: The Italian FTT – deferral of key dates
It was announced in Italy that key dates for payment of the tax and the start of the derivatives regime would be deferred.

Global IRW Newsbrief: European Commission seeks to expand automatic information exchange between EU Member States
European Union Tax Commissioner Algirdas Šemeta on June 13, 2013 presented a Proposal for a Council Directive intended to combat tax evasion by expanding the scope of the automatic exchange of information between EU Member States.

Global IRW Newsbrief: HM Treasury and HMRC release details outlining the implementation of FATCA in the UK
This Newsbrief identifies key changes from the draft UK Regulations released in December and highlights relevant aspects of the associated Guidance Notes.

Global IRW Newsbrief: BMF announces the release of the German Intergovernmental Agreement for implementing FATCA
This Newsbrief provides an overview of the key elements of the German-U.S. IGA and how it compares to the Model 1 IGA.

Global FS tax newsflash: UK’s challenge blocked for now but UK Treasury indicates they will not let it be
In April 2013, the UK launched a legal challenge against the introduction of an EU Financial Transaction Tax under the Enhanced Cooperation Procedure. On May 31, 2014, the Court of Justice of the European Union released its decision on the UK’s challenge.

Global FS tax newsflash: Legal challenge to the EU FTT – what happens now?
Recently, the UK launched a legal challenge against the EU Financial Transaction Tax (FTT). The UK has received support for its challenge from Luxembourg.

Global FS tax newsflash: Italian FTT – Latest developments
This Global FS tax newsflash provides an update on the latest Italian FTT developments.

Global FS tax newsflash: Impact of EU Financial Transaction Tax on the asset management industry
This Global FS tax newsflash considers the impact of the European Union Financial Transaction Tax (FTT) on the asset management industry.

Global FS tax newsflash: TRACE Implementation Package announced by the OECD
After years of discussions, the Committee on Fiscal Affairs of the OECD approved the Treaty Relief and Compliance Enhancement (TRACE) Implementation Package. It is an important development in the exchange of information across governments.

Global IRW Newsbrief: Switzerland and the United States sign a FATCA Intergovernmental Agreement
On February 14, 2013, Switzerland and the United States signed an intergovernmental agreement (Swiss/US IGA) concerning the implementation of FATCA in Switzerland.

Global FS tax newsflash: EU Commission adopts its new proposal for an EU Financial Transaction Tax
The European Commission today presented its “new” draft proposal for a Council Directive implementing a financial transaction tax (FTT) in 11 countries.

Global IRW Newsbrief: Final FATCA regulations issued: let the compliance begin
The Internal Revenue Service issued comprehensive final regulations implementing the information reporting and withholding tax provisions.

Global FS tax newsflash: OECD Report on Base Erosion and Profit Shifting (BEPS)
A recently released OECD report will have important implications for the financial services sector. The report stems from the concern that corporate tax planning activities result in substantial lost tax revenues.

Global FS tax newsflash: Italian FTT - the draft Decree: do we now have all the answers?
Italy's Minister of Economy and Finance has provided guidance on the scope of the Italian Financial Transaction Tax (FTT), the computations and who will be responsible for collecting and reporting the tax.

Global FS tax newsflash: Green light for EU Financial Transaction Tax Industry: financial services
This Global FS tax newsflash provides an update on the proposed European Union financial transactions tax.

Global FS tax newsflash: Latest developments on the EU Financial Transaction Tax – deciphering the Brussels labyrinth
The January 1, 2014 planned implementation date for adopting the EU Financial Transaction Tax likely will be delayed and there are good opportunities for lobbying to shape the proposed FTT regimes.

Global FS tax newsflash: Financial transaction taxes — the Italian FTT takes shape
This Global FS tax newsflash discusses the key provisions in Italy's FTT amendment.

Global FS tax newsflash: France issues guidance for foreign investment funds to reclaim withholding taxes
The French government has provided detailed guidance on how foreign investment funds can obtain refunds of French WHT.

Tax memo: QST harmonization — Draft legislation has important implications for financial services and others (Memo No. 2012-49)
This Tax memo outlines key rules and changes related to harmonization of QST with GST, mainly in respect of financial services.

Global FS tax newsflash: Financial transaction tax update – EU ministers consider Enhanced Cooperation on FTT
Eleven EU member states are moving rapidly towards agreement on the introduction of an FTT, which is likely to start January 2014.

Global FS tax newsflash: Financial transaction tax – Commission gives green light for Enhanced Cooperation
Ten participating EU Member States get the green light to create a common FTT system.

Global FS tax newsflash: Proposed Italian and Portuguese FTTs
Although Italy and Portugal have pledged to support an EU-wide FTT, they are both taking steps to introduce national legislation.

CFOs: Opportunities and roles in the cloud - Five questions you should ask
Cloud computing can reduce IT and business costs, and it is fast becoming a powerful means for growth.

Re-energizing Finance: The Organization Challenge
Whatever the size of their teams, the onus is on CFOs today to leverage every part of the finance organization to deliver value beyond traditional transaction processing and control.

Global FS tax newsflash: Spanish Financial Transactions Tax proposed
This Global FS tax newsflash discusses our views on proposals for a Spanish Financial Transactions Tax.

Practical guide to IFRS: IFRS 10 for asset managers
This publication sets out a framework for an asset manager to use when interpreting IFRS 10 to determine whether control exists − in particular, the assessment of principal versus agent.

The top 10 issues faced by senior finance executives
The following brochure discusses the top 10 issues keeping finance executive awake at night and who at PwC can help your organization improve your finance effectiveness.

Cash Management: Financial discipline helps your business thrive and survive
The following brochure discusses some of the strategies – both defensive and offensive – you can embrace to help better manage your business’s cash.

Data is the lifeblood of your business: Integrated finance and risk reporting
In this new financial world, you need to run your business in a different way. This publication looks at the potential barriers to generating the necessary alignment between risk and finance and how you can develop a fast, cost-efficient way to overcome them.

Tax NewsFlash: IMF proposes new taxes for the financial sector
This PwC Global Tax Newsflash discusses the IMF’s proposed tax on companies in the financial services sector and the impact it might have on them.

GST and Pension Funds
The following publication discusses the impact of the GST on pension funds for organizations in both the private and public sectors.