DAC7 - reporting obligation digital platform operators
The digitalization of the economy and the rise of digital platforms has affected many business sectors. These developments have also led to a shift from traditional employment relationships based on employment contracts to the provision of services on a self-employed basis. There is thus a risk that the income sellers realize via digital platforms is not fully reported.
Global Family Office Compensation Benchmark Report 2023
This report is one of the world’s largest dataset on Family Office compensation and with more than 650 single Family Office professionals participating in its creation, KPMG Private Enterprise and Agreus present to you a trusted benchmark for your Family Office Compensation.
Global Family Business Tax Monitor 2023
KPMG Private Enterprise’s Global family business tax monitor 2023 compares the vastly different tax implications of transferring the family business through gifting during the owners’ lifetime (including on retirement) and through inheritance across 57 countries, territories and jurisdictions worldwide.
OECD publishes Global Anti-Base Erosion Model Rules (Pillar 2)
On December 20, 2021 the OECD published the Global Anti-Base Erosion (‘GloBE’) Model Rules, also known as Pillar 2. The GloBE Rules aim to impose a global minimum tax of 15% on multinational enterprises with a revenue in excess of EUR 750 million.