Blog

15 November 2018

The meaning of Voluntary Disclosure procedures

The meaning of Voluntary Disclosure procedures

Bilateral information exchange between tax authorities and banks regarding black capital exposure and overseas revenue declaration have recently been accelerating and will continue to expand in the future. Governments are motivated to take this course not only to enlarge their budgets on a one-time basis but also to generate income for the future.

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5 November 2018

EBITDA. A reference rate with advantages and inconveniences

EBITDA. A reference rate with advantages and inconveniences

The reference rate currently most commonly used in financial-economic analyses is the EBITDA (Earnings Before Interests, Tax, Depreciation and Amortization), which is understood as being the resources generated by a company in its operations during a financial year, which measures the pre-tax profitability, without taking into account any costs not paid, such as amortizations, depreciations and provisions.

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15 October 2018

Pre-exit: an emerging acquisition strategy

Pre-exit: an emerging acquisition strategy

For most businesses, selling the company is a major event. During the sales procedure several steps need to be followed, such as the seller’s preparation phase, the market stage and the transition phase.


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9 October 2018

​Tax Reform - Main changes referred to Transfer Pricing

​Tax Reform - Main changes referred to Transfer Pricing

In this article, we will develop the main modifications introduced by Law No° 27.430 applicable to Income Tax Law (LIG), respect of international transactions between related entities and companies located in non-cooperating jurisdictions or with low or no taxation.

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20 September 2018

The procedure for selling a company and the role of the financial advisor

The procedure for selling a company and the role of the financial advisor

The process for selling a company (merger and acquisition) (M&A) is a standard procedure, with various players: seller (sell side), buyer (buy side), the company object of the transaction (target), financial advisors of each party, auditors, lawyers and notaries, involved in the different stages.

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28 August 2018

Revised Environmental Management System: Dead line, 15 September 2018

Revised Environmental Management System: Dead line, 15 September 2018

ISO 14001 was changed in 2015 and the dead line for environmentally certified companies to adapt their environmental management systems to comply with the new version is getting very close: September 15, 2018.

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3 August 2018

Risk management in the use of Information and Communication Technologies

Risk management in the use of Information and Communication Technologies

For a decade now, the use of ICT tools in the daily work of organizations has increased exponentially in our country, and companies of all levels have experienced a notable increase in the use of new technological tools

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12 July 2018

Explosive growth tourism: good news, except for Amsterdam

Explosive growth tourism: good news, except for Amsterdam

The number of tourists in Holland rose by 9 percent to 42 million (in 2017 compared to 2016), according to recent figures from the CBS (Statistics Netherlands – Centraal Bureau voor de Statistiek). This is the strongest growth in ten years

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3 July 2018

IFRS 15: What will be different for users of financial statements?

IFRS 15: What will be different for users of financial statements?

IFRS 15 replaces all previous revenue requirements in IFRS (mainly IAS 11 Construction Contracts, IAS 18 Revenue, and related IFRICs IFRIC/SIC) and applies to all revenue arising from contracts with customers, unless the contracts are in the scope of other standards, such as IAS 17/IFRS 16 “Leases”. 

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15 June 2018

Communicating value and quality with price

Communicating value and quality with price

Professional accountancy firms are subject to price pressures. The 2016 IFAC Global SMP Survey showed that pressure to lower fees is the third highest challenge facing SMPs (see Transforming Challenges into Opportunities: Fee Pressure). Clients always seek “better prices”, even when they could be deeply interested in the services offered.

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30 May 2018

Refinancing processes: value added by a financial advisor

Refinancing processes: value added by a financial advisor

Despite quite a few years having passed since the onset of the financial crisis, and although it is true that the worst of the crisis has already passed, the truth is that recovery is being slower than envisaged in some sectors, especially in those in which the domestic market is the main or even only one.

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14 May 2018

Tourism and its strategic development. We must be ready for new trends

Tourism and its strategic development. We must be ready for new trends

Tourism is one of the must important economic sectors for many countries worldwide and it is evolving rapidly. This article aims at underline those aspects that we must keep in mind in order to understand and stand out on this strategic market.

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30 April 2018

Accounting professional judgement

Accounting professional judgement

The professional public accountant has the purpose to satisfy society’s needs through the financial information for decision-making.

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16 April 2018

3 Challenges for Audit & Assurance market

3 Challenges for Audit & Assurance market

In an increasingly competitive market, with fewer audited companies and more competitors, the major challenges are to raise awareness of the quality of our services and to be able to attract and create more talented teams and put more state-of-the-art technology in use.

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29 March 2018

Challenges in the digital economy for taxation

Challenges in the digital economy for taxation

The vertiginous increase in the transactions on the internet, has forced the tax administrations around the world to focus on finding an effective control mechanism in terms of tax collection, since this has become an important concern.

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