This article examines the impact of cross-border flows on client demand for accounting, tax and consulting services. The findings of this study were presented at the RSM World Conference in Amsterdam in October 2013.
Pankaj Ghemawat of IESE Business School in Barcelona has devised a four-dimensional model to measure cross-border flows:
Im September trafen sich die Führer der G20 Länder in St. Petersburg, wo sie den Plan der OECD zum Base Erosion und Profit Sharing (BEPS) befürworteten.
Der 15-Punkte-Plan beinhaltet Folgendes: