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SOC Attestation
Independent opinion attesting to the commitment of service providers to sound internal controls
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Audit and review of financial statements
Credibility of your company's accounting activities in accordance with the legislation in force
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Assurance of Non-Financial Reports
It aims to meet the needs of the business, being able to contemplate different bases and sectorial and global development guidelines
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Assurance of Integrated Reporting and Sustainability Reports
Differential for rendering accounts and demonstrating the engagement of organizations in relation to sustainable practices and their generation of value
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Assistance in accounting definitions
Quality, comparability and transparency of financial information in your company
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Accounting, Labor and Tax Compliance
Permanent diagnostics and advice to raise the level of controls and mitigate risks
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Pre-Audit Diagnosis
Diagnostics capable of offering support according to the purpose and needs of the business
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Assessment reports for consolidations, spin-offs, and mergers
Technical evaluation of net assets at book value or of net assets adjusted to market prices
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Capital Markets
Complete analysis and preparation for strategic fundraising operations
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Business Consulting
Approaches compatible with technologies that support corporate decision-making and stimulate innovation
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Strategy & Transactions
Performance of operations and capital structure to enable more efficient corporate transactions
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FIDS – Forensic, Investigation & Dispute Services
Identification, protection and prevention of risks to preserve business integrity and security
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Risk and Compliance - BRS
Risk management, process improvement to achieve strategic objectives
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Judicial Administration in Business Recovery
Global teams and structures to work with the deep knowledge, legality and ethics that the issue requires
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Business Restructuring and Recovery
Assertive plans and agile actions to recover your company's strategy and performance
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Global Mobility Services
International mobility programs in compliance with local tax legislation and optimized costs
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Home page
Financial Statements
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Transfer Pricing
Review or elaboration of calculations that allow the most assertive compliance in operations abroad
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Labor & Social Security
Identification of existing risks and opportunities according to the current moment and future perspectives
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Direct tax
Agile strategies for complying with laws and enabling regional and sectoral tax incentives
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Indirect tax
Specialized support capable of increasing legal certainty involving different laws and jurisprudence
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International Tax
Analysis and planning of scenarios in different jurisdictions, with integration into the Brazilian scenario
Below is a summary of the current position:
- The transitional arrangement in The Withdrawal Agreement covers assignments that began in 2020 and carry on uninterrupted.
- From 1 January 2021 new rules apply to assignments that start after that date:
- Each EU country has the option to opt-in or out of detached worker rules which effectively mimic the old posted worker rules. If the country opts in then the detached worker rules apply to assignments of up to two years to those countries from the UK and vice versa. If the country opts out the individual is required to pay Social Security in the country in which they are physically working unless their secondment started prior to that country opting out
- There are new multi-state worker rules that apply which are very similar to the old rules.
HMRC have confirmed that Austria, Hungary, Portugal and Sweden have opted in to the detached workers rules. This means that assignments starting from 1 January 2021 will be able to be covered by a Certificate of Coverage such that the individual can remain paying Social Security in their home country for up to two years.
There is no provision for extending this period in the detached worker rules as is the case under the EEA posted worker regulations. Importantly the new Detached Worker rules do not cover Norway, Iceland, Liechtenstein and Switzerland which are covered by rules and agreements specific to those countries.
The full guidance can be found on HMRC’s website at www.gov.uk.
For employers with globally mobile employees in Europe, clarity on the rules is an important step towards identifying risk and next steps. As countries that opt-out are identified, employers should quantify the potential employer and employee social tax costs for assignees and employees with commuter arrangements.
To find out how specialists from across our network of member firms can help you align a global mobility strategy with business objectives, contact one of the global mobility contacts listed in our expatriate tax guide or speak to your local member firm.