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Legal Individuals behind companies: to be declared to the UBO register!
On 16 October 2017, as you are doubtless aware, the new anti-money-laundering law came into force. The legislation provides a few obligations.
Tax Tax guide 2018
Our tax guide can be used as a mnemonic for frequently used tax rates.
VAT VAT and international freight transport services: new developments
In a B2B context services are considered to take place where the recipient of the services is established. However, for certain transport services the place of supply is determined based on the 'actual usage' of the services. This deviating place of supply rule (i.e. the 'use & enjoyment' rule) was amended with effect as of 23 November 2017.
VAT Optional VAT charge on lease of immovable goods
With effect of 1 October 2018 an optional VAT system would be foreseen for the immovable lease of (parts of a) buildings, which are “erected” or “sustainably renewed” and used for business purposes (B2B context) under certain conditions.
Benefit in kind Calculator tool Benefit in Kind
Calculate the benefit in kind and employer's expenses for your company car
Valuations Completion mechanics: Completion Accounts or Locked Box?
Settlement mechanisms in the completion of a company takeover
Valuations The impact of debt and debt-like items on the transaction price
Impact of debts when determining the share price
Legal Creation of a UBO register: share ownership anonymity continues to crumble away
On 18 September 2017, a new anti-money-laundering law was approved, which came into effect on 16 October 2017 and which completely supersedes the anti-money-laundering law of 11 January 1993. In this article we focus on an innovation in this new law which may have a significant impact on entrepreneurs: the creation of a ‘Register of ultimate beneficial owners' ('UBO register'). Through this register, the tax authorities can gain an even better picture of what shares an individual owns.
Valuations Cash and cash-like items: what's in a name?
Impact of cash when determining the share price in a company takeover
Valuations The difference between Enterprise value and Equity value
How do you determine the share price in a company takeover?
GDPR GDPR in a nutshell
GDPR, the new and obligatory way to protect your personal data
International business report (IBR) Business confidence grows, but threats still loom
IBR
IBR Women in business
Women in business
Corporate governance report 2016 Boards of the future
History tells us that the successful companies of today aren't guaranteed to be those of tomorrow. How should companies survive, adapt and thrive? Fundamental to the answer is good corporate governance.
Advisory A seller's market set to continue after a big year for M&A
Companies are increasingly focused on high-quality strategic transactions, with less time spent on investigating peripheral opportunities, according to our International Business Report (IBR), a survey of 5,400+ business leaders in 35 economies.
GrowthiQ Lessons on big data from the healthcare sector
The healthcare sector is still experimenting with using big data but it already has plenty to teach us about the benefits and challenges of big data analytics.
International Business Report (IBR) The future of Europe 2016
​The European economy, still continuing its economic recovery after the 2008 financial crisis, faces many potential risks. Though varied, they fall into two broad categories. Firstly, a band of social and political pressures which are driving media headlines: a potential ‘Brexit’, the migrant crisis and the continued rise of nationalist sentiment. Secondly, we have economic issues that have been present for a good few years: high unemployment, low inflation and persistently low economic growth.
IFRS IFRS News - Q2 2016
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
Tax International indirect tax guide 2016
This publication explains and illustrates key tools companies can use to make their financial statements an effective communcation tool.
GrowthiQ How to avoid a communications crisis
If you don’t want to deal with a communications crisis, make sure your corporate governance procedures are robust enough to prevent it in the first place
Assurance The future of audit
Insights on audit and its future in rapidly changing world. Follows a series of roundtables hosted by Grant Thornton and ACCA in seven countries.
GrowthBlog First employment in Belgium – no employers contributions due!
An interesting measure further to the so-called tax shift is the ( almost full) exemption of employers contributions in case of a first employment in Belgium.
IFRS Making financial statements an effective communication tool
This publication explains and illustrates key tools companies can use to make their financial statements an effective communcation tool.
IBR Women in business: turning promise into practice
The gender diversity issue has been on the business agenda for many years now, yet a third of businesses still have no women at a senior management level. Somewhere there is a disconnect.
Travel, tourism & leisure The power of personalisation: Hotels’ roadmap to 2020
The power of personalisation: Hotels’ roadmap to 2020
Tax Rethinking tax: The shift to indirect tax
Whilst corporate tax avoidance continues to grab headlines, some of the biggest reforms are in fact occurring within indirect tax.
IFRS Reverse acquisition by a listed company
This IFRS viewpoint considers the reverse acquisition by a listed shell company.
International Business Report (IBR) The global economy in 2016
As businesses look to 2016 and beyond, this report considers the outlook for the global economy in 2016. 
IFRS IFRS News - Q1 2016
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
IFRS Classification of loans with covenants
Grant Thornton International Ltd releases IFRS Viewpoint on Classification of loans with covenants
Public sector Innovation in Public Financial Management
Public Financial Management (PFM) is evolving from a narrow focus on budgeting towards a wider mandate as a key driver of policy and strategy across all levels of government, public services, state enterprises and public-private partnerships. 
Advisory How to be cyber-secure
The 2015 Grant Thornton International Business Report (IBR), a global survey of 2500 business leaders in 35 economies, has revealed that over the past 12 months more than 15% of businesses across the world have suffered a cyber-attack, costing a total of more than $300 billion (link). That's just the measurable costs. Who knows what the reputational damage, loss of trust and custom adds up to.
IFRS Common control business combinations
Common control business combinations
GrowthBlog Think before you act – the importance of good requirements management.
Our experienced consultants map requirements along with you based on input from different stakeholders. They help you select the right partner for the build of your automation solution and involve you throughout implementation. We are convinced Grant Thornton can help you align your requirements process in a way your projects will provide solutions to actual needs.
IFRS Inventory discounts and rebates
This IFRS Viewpoint considers how a purchaser accounts for discounts and rebates when buying inventory.
IFRS IFRS News - Q4 2015
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
IFRS Acquisition of investment properties
When should a purchase of investment property (or properties) be accounted for as a business combination, and when as a simple asset purchase? This is an important issue because the IFRS accounting requirements for a business combination are very different from asset purchases. Distinguishing business combinations and asset purchases can also be challenging for many other types of transaction and judgement is often required. This is particularly the case when investing in assets that generate cash flows on a standalone basis such as retail outlets and hotels. We focus here on investment property but the underlying arguments apply more broadly.
GrowthiQ How to be cyber-secure
Cyber-attacks are set to grow in their number and nature; those companies that embed security measures into their culture will be most successful at fending them off, says Paul Jacobs
IFRS Related party loans at below-market interest rates
This IFRS viewpoint provides a framework for accounting for loans made by an entity to a related party that are at below-market levels of interest.
Transfer pricing Transfer pricing guide
More and more fiscal authorities continue to develop their transfer pricing laws. The principles are common, although interpretations differ from one tax authority to another.
Real estate and construction Uncovering opportunities for overseas investment
Soft power and gut instinct is driving an estimated US$250bn per year in overseas real estate investment, showing that feeling rather than data analysis determines many investment decisions. 
GrowthiQ The Indian opportunity
Aston Manor Cider, one of the world’s largest independent cider producers, is no stranger to the export market. The UK-based company’s specialty beverage is available in more than 20 countries including the USA, Russia and a number of African nations