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For businesses, cross-border working has changed and diversified in recent years as businesses have sought to attract talent internationally and provide their own employees with greater freedoms to work where they want.

Explore the latest Ireland and United Kingdom employment tax changes for 2026, including PRSI increases, SARP updates, BIK rules, Enhanced Reporting Requirements and pension auto-enrolment. Grant Thornton outlines key employer actions and compliance priorities.

Global mobility used to mean formal expat assignments. Today, though, it’s possible for employees at many companies to work from almost anywhere in the world. Remote work, hybrid work, digital nomads and distributed leadership teams have become a permanent part of the workforce landscape, and companies are recruiting talent across borders. As this flexibility increases, so do the tax, payroll, compliance and governance challenges that organizations must manage.

Our Grant Thornton global transparency report provides in-depth insight into the approach we take at Grant Thornton to ensure we continually evolve our processes and capabilities, improving our quality so each of these aspects not only reflects, but also anticipates, the changing commercial and regulatory markets in which we operate.

ATO passenger movement data matching: tax and super implications for employers

This article succinctly explains the subsequent measurement of insurance liabilities under IFRS 17.

This article explains the initial recognition and measurement of insurance liabilities under IFRS 17.

This article explains the objective and scope of IFRS 17.

Insights into IFRS 16

On 3 July 2026, the European Commission (EC) adopted the finalised version of the revised European Sustainability Reporting Standards (ESRS). There will now follow a two-month scrutiny period, which can be prolonged by an additional two months, where the delegated act will be passed to the European Parliament and the Council of the EU. The new regulation will enter force once this scrutiny period is over, and the reporting requirements will be mandatory for reporting periods beginning on or after 1 January 2027. At the same time, the EC has also adopted a new voluntary reporting standard for entities not captured by mandatory reporting requirements. This completes a long revision process which has involved technical advice and consultation with the European Financial Reporting Advisory Group (EFRAG) and stakeholders, which has aimed to simplify the requirements of ESRS reporting and reduce the burden on reporting entities.

Although IFRS 16 has been in effect since 2019, there are still a number of areas that can be challenging in practice. Our ‘Insights into IFRS 16’ series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers the definition of a lease when applying IFRS 16.

Although IFRS 16 has been in effect since 2019, there are still a number of areas that can be challenging in practice. Our ‘Insights into IFRS 16’ series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers the definition of a lease when applying IFRS 16.

This IFRS 15 article deals with Step 3 of the five-step model, which covers determining the transaction price.

The Science Based Targets initiative (SBTi) has released the second version of its Corporate Net Zero Standard. This builds on the first version of the standard that was released in 2021 and aims to provide a framework to assess, certify and track companies’ carbon reduction commitments and support science-based climate target setting

This Insight provides an overview of the objective, scope and requirements of IAS 7.

This Insight covers the presentation and disclosure of share-based payment transactions in accordance with IFRS 2.