Blog
19 June 2019
The Netherlands: changes to the international tax ruling practice
On 23 April 2019, the Dutch State Secretary of Finance published a policy Decree on the new Dutch international tax ruling practice.
31 May 2019
Uruguayan A.S. as holding: tax aspects to be considered
We will now develop the tax treatment applicable to the Uruguayan companies used as "holdings", which are those entities whose asset is composed of shares of a conglomerate of companies, whether local or foreign.
21 May 2019
Evaluation of key elements for sustainable investment
Whenever we are called to accompany a potential purchase of a company or entity, the completion of our work must integrate various elements of evaluation of different areas. It is not only a question of evaluating financial indicators, but also of integrating the valuation of non-financial indicators in the valuation that, together, creates value for the company.
26 April 2019
Public-Private Partnerships as an alternative for infrastructure development
Investment in infrastructure and public services represents one of the biggest challenges for Latin American and Caribbean countries. According to the Interamerican Development Bank, during past decades the public infrastructure investment represented around 5% of the region’s Gross Domestic Product. Currently, this investment represents less than 3% per year.
27 March 2019
Why adopt a value-based business strategy in your organization?
Over the past two decades, economic forces such as Globalization, deregulation and mass production of innovative products have prompted many companies to adopt management methods that highlight the organization amongst its competitors.
22 March 2019
Reimbursement of German dividend tax to parent companies in other EU countries
On dividends to parent companies capital gains tax is levied as withholding tax. This is deducted directly from the paying German subsidiary and transferred to the tax office.
4 March 2019
A professional by your side
In Colombia the day of the accountant is celebrated on March 1, because of this, I have been asked why I consider this profession important, and my response was: "the accounting professional is one of the great assets of good administration in companies".
18 February 2019
Audit: audit accounting accounts or audit the business?
In a global world like the present one, it is not easy to develop a theory regarding what is the current status of the work of the external auditor of financial information in different countries and what should be its future focus.
5 February 2019
Change management from Human Resources
Throughout our history, the world has experienced changes of all kinds, and these have mostly been resisted. Examples like the industrial revolution or globalization, everything has had resistance.
18 January 2019
The application of big data & data analytics in auditing
At present, accounts auditing work is involved in a paradoxical challenge, as it is caused by something which offers it great solutions: new technologies.
2 January 2019
Chile, investment opportunities in the area of tourism
Chile, a country located south of the world (17.8 million of people), has an approximate length of 4,300 km. on its mainland and of 8,000 km. if the Chilean Antarctic territory is included, the Pacific Ocean bathes its coasts in that extension.
19 December 2018
Why Global Mobility is more import then ever
Business moves fast and global, with HR as its backbone. Doing international business without flexible, proactive and strategic HR-Management is like driving with brakes applied: instead of having a greater share of wealth and growth you will drop behind.
12 December 2018
Retaining multi-generation talent
Over the last centuries mankind has been able to do a lot. We were able walk, build shelters, create tolls, invent machines, transform and modify our environment for the sake of our well-being. Nowadays, the human being can do almost everything through technology, and AI will replace him in most of his functions. Most, but not all.
15 November 2018
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.
5 November 2018
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.