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Mach Capital makes a significant investment in K&Y Diamond Ltd.

Credentials

Raymond Chabot Grant Thornton advised K&Y Diamond Ltd. (K&Y) in connection with a significant investment by MACH Capital (Mach) in K&Y.

Outlining challenges of Pillar 2 compliance for multinationals

US - Tax Pillar 2

Pillar 2 has been ratified by the governments of more than 100 countries, so U.S. multinationals are likely to deal with its effects in many places.

Less than a minute

Global developments in indirect taxation

Tax

The world of indirect tax regime is fast changing with countries adopting new and more sophisticated measures and increasing use of technology to track business transactions.

4 min read

Recognising and measuring goodwill or gain from a bargain purchase

Insights into IFRS 3

This article discusses how goodwill, or a gain from a bargain purchase is initially recognised and measured under IFRS 3, which represents the final step of applying the acquisition method.

8 min read

SEC adopts rules to enhance and standardise climate-related disclosures

Sustainability

These Final Rules set out the information needed to help investors assess how climate risks affect a registrant’s business and financial condition, and assess the registrant’s management and board oversight of its climate-related risks.

5 min read

Accounting after the acquisition date

Insights into IFRS 3

IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice. While not a new Standard, it is still highly referred to in practice. This article discusses accounting after the acquisition date.

22 min read

Expatriate tax - Puerto Rico

Global expatriate tax guide

This expatriate tax guide provides an overview of the tax system and regulations that will affect your international mobile employees in Puerto Rico.

Women in Business 2025: Impacting the missed generation

Diversity, Equity and Inclusion (DE&I)

For 21 years, the Women in Business report has tracked the proportion of women in senior roles in the mid-market. Progress has been made but with gender equity over 25 years away, that isn’t soon enough.

Transfer pricing - Costa Rica

Global transfer pricing guide

An overview of transfer pricing rules in Costa Rica and who to contact for expert guidance.

Transfer pricing - Peru

Global transfer pricing guide

An overview of transfer pricing rules in Peru and who to contact for expert guidance.