• Skip to content
  • Skip to navigation
Find your local member firm
My bookmarks
  • Find your local member firm
  • English
  • My bookmarks
Global site
  • Global site
  • Africa
  • Americas
  • Asia Pacific
  • Europe
  • Middle East
    About us
    • Go global
    • Meet our International Business Centre Directors
    • Our global leadership team
    Going beyond business as usual
    Grant Thornton is a global network of 76,000 people in member firms in 156 markets, with one common goal — to help you realise your ambitions. Our member...
    See Overview
    • Why Grant Thornton
      Whether you’re growing in one market or many, looking to operate more effectively, managing risk and regulation, or realising stakeholder value, our firms can help.
    • Culture and experience
      Grant Thornton’s culture is one of our most valuable assets and has steered us in the right direction for more than 100 years.
    • Global scale and capability
      Beyond global scale, we embrace what makes each market unique, local understanding on a global scale.
    • Join our network
      In a world that wants more options for high quality services, we differentiate in the market to grow sustainably in today’s rapidly changing environment.
    • Leadership governance and quality
      Grant Thornton International Ltd acts as the coordinating entity for member firms in the network with a focus on areas such as strategy, risk, quality monitoring and brand.
    Meet our International Business Centre Directors
    IBCD Listing Page
    See Overview
    Our global leadership team
    The global leadership team (GLT), chaired by the GTIL CEO is a full-time management group dedicated to leading the network in the successful execution of the...
    See Overview
    Locations
    Global locations
    See Overview
    • Africa
      24 member firms supporting your business.
    • Americas
      31 member firms, covering 44 markets and over 20,000 people.
    • Asia-Pacific
      19 member firms with nearly 25,000 people to support you.
    • Europe
      53 member firms supporting your business.
    • Middle East
      8 member firms supporting your business.
    Services
    Advisory
    Our progressive thinkers offer services to help create, protect and transform value today, so you have opportunity to thrive tomorrow.
    See Overview
    • Business consulting services
      Our business consulting services can help you improve your operational performance and productivity, adding value throughout your growth life cycle.
    • Business process solutions
      We can help you identify, understand and manage potential risks to safeguard your business and comply with regulatory requirements.
    • Business risk services
      The relationship between a company and its auditor has changed. Organisations must understand and manage risk and seek an appropriate balance between risk and opportunities.
    • Cybersecurity
      As organisations become increasingly dependent on digital technology, the opportunities for cyber criminals continue to grow.
    • Forensic services
      At Grant Thornton, we have a wealth of knowledge in forensic services and can support you with issues such as dispute resolution, fraud and insurance claims.
    • Mergers and acquisitions
      We work with entrepreneurial businesses in the mid-market to help them assess the true commercial potential of their planned acquisition and understand how the purchase might serve their longer-term strategic goals.
    • Recovery and reorganisation
      Workable solutions to maximise your value and deliver sustainable recovery.
    • Transactional advisory services
      We can support you throughout the transaction process – helping achieve the best possible outcome at the point of the transaction and in the longer term.
    • Valuations
      We provide a wide range of services to recovery and reorganisation professionals, companies and their stakeholders.
    • Sustainability advisory
      We can assist you with a variety of sustainability advice depending on your needs, ranging from initial strategy development, reporting and compliance support, through to carbon measurement and management.
    Related insights:
    Scanning the horizon: Mid-market sets sights on global trade growth
    International business Scanning the horizon: Mid-market sets sights on global trade growth
    The latest International Business Report (IBR) data shows that mid-market businesses have high expectations for global trade.
    27 Oct 2023
    Assurance
    Our services can strengthen your business and stakeholders' confidence. You'll receive professionally verified results and insights that help you grow.
    See Overview
    • IFRS
      At Grant Thornton, our IFRS advisers can help you navigate the complexity of financial reporting from IFRS 1 to IFRS 17 and IAS 1 to IAS 41.
    • Audit quality monitoring
      Having a robust process of quality control is one of the most effective ways to guarantee we deliver high-quality services to our clients.
    • Global audit technology
      Our global assurance technology platform provides the ability to conduct client acceptance, consultations and all assurance and other attestation engagements.
    • Sustainability assurance
      Our sustainability assurance services are based on our global network of specialists, helping you make more efficient decisions for the good of your organisation.
    Related insights:
    IFRS Alerts
    IFRS IFRS Alerts
    IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
    Sarah Carroll
    Sarah Carroll
    | 27 Mar 2025
    Tax
    Our tax services help you gain trust and stay ahead, enabling you to manage your tax transparently and ethically.
    See Overview
    • Corporate and business tax
      Our trusted teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
    • Direct international tax
      Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
    • Global mobility services
      Through our global organisation of member firms, we support both companies and individuals, providing insightful solutions to minimise the tax burden for both parties.
    • Indirect international tax
      Using our finely tuned local knowledge, teams from our global organisation of member firms help you understand and comply with often complex and time-consuming regulations.
    • Transfer pricing
      The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public
    • Africa tax desk
      A differentiating solution adapted to the context of your investments in Africa.
    • Sustainability tax
      Through our sustainability tax advisory services, we can advise how environmental taxes, incentives, and obligations can impact your progress, requiring alignment with governmental and legislative pressures.
    Related insights:
    Managing the employee impact of USAID funding cuts
    Global mobility services - US Managing the employee impact of USAID funding cuts
    Recent announcements from the Trump administration in US have triggered major changes at the US State Department with dramatic cuts made to USAID funding.
    Less than a minute | 07 Feb 2025
    Industries
    • Asset management
    • Automotive
    • Banking
    • Business services
    • Energy and natural resources
    • Healthcare
    • Insurance
    • Life sciences
    • Media
    • Not for profit
    • Private equity
    • Public sector
    • Real estate and construction
    • Retail
    • Technology
    • Telecommunications
    • Travel, tourism and leisure
    Asset management
    Increasing regulation and investor demands for returns and transparency continue to challenge the asset management sector.
    See Overview
    Automotive
    We offer an extensive range of services to automotive sector stakeholders from supply chain through to distribution, retail and usership. With a variety of...
    See Overview
    Banking
    Our global banking team are an integrated team of experienced industry professionals with in-depth knowledge of financial services institutions.
    See Overview
    Related insights:
    • Holding banking to account: the real diversity and inclusion picture
      Banking Holding banking to account: the real diversity and inclusion picture
      We explore how the banking sector can continue to attract, retain and nurture women to build a more diverse and inclusive future.
      | 9 min read | 16 Jun 2022
    • From voluntary to mandatory ESG: How banks can future-proof their operations
      Sustainability From voluntary to mandatory ESG: How banks can future-proof their operations
      As we move from voluntary ESG initiatives to mandatory legislation, we explore what the banking sector needs to prioritise.
      | 7 min read | 03 Nov 2021
    • IFRS 9 - Audit of Expected Credit Losses
      IFRS IFRS 9 - Audit of Expected Credit Losses
      GPPC releases The Auditor’s response to the risks of material misstatement posed by estimates of expected credit losses under IFRS 9
      28 Jul 2017
    • Steering your company to long-term success
      growthiQ Steering your company to long-term success
      History has something important to tell us about the difficulties of steering a business to long-term success – through seismic shifts in technology, consumer demands and product development. With that in mind it’s unsurprising that over half the world’s largest companies in the early 1900s had shut their doors by the late 1990s. Some, however, have endured.
      01 Sep 2016
    Business services
    We have considerable expertise in advising the business services sector gained through working with many business support organisations.
    See Overview
    Energy and natural resources
    Energy markets worldwide are undergoing major changes. Grant Thornton can help you capitalise on opportunities to unlock your potential for growth.
    See Overview
    Healthcare
    Demographic, organisational and resourcing issues are radically changing the global healthcare industry.
    See Overview
    Insurance
    Following world events such as the COVID-19 pandemic, Brexit, and changes to regulation and digitalisation, insurers must be alert to the challenges ahead.
    See Overview
    Related insights:
    • Implementation of IFRS 17 ‘Insurance Contracts’
      International Financial Reporting Standards Implementation of IFRS 17 ‘Insurance Contracts’
      The auditor’s response to the risks of material misstatement arising from estimates made in applying IFRS 17 ‘Insurance Contracts’
      2 min read | 12 Aug 2021
    • Get ready for IFRS 17
      IFRS Get ready for IFRS 17
      After twenty years of development the IASB has published IFRS 17 ‘Insurance Contracts’, find out more.
      25 May 2017
    Life sciences
    The life sciences industry reaches across biotechnology, pharmaceutical and medical devices, medical technology as well as other industry sub-sectors.
    See Overview
    Media
    The media industry is in the grip of a technological revolution as the industry responds to the shift to digital and personalisation.
    See Overview
    Not for profit
    We understand the commitment and scrutiny within this sector and will work with you to meet these challenges.
    See Overview
    Related insights:
    • Mid-market recovery spreads to more industries
      Global business pulse - industry analysis Mid-market recovery spreads to more industries
      The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
      16 Sep 2021
    • A very uneven recovery across industries
      Global business pulse - industry analysis A very uneven recovery across industries
      The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
      04 Mar 2021
    • Clear patterns of damage from COVID-19 across the industries
      Global business pulse - Sector analysis Clear patterns of damage from COVID-19 across the industries
      The index results for 12 key sectors of the mid-market reveal just how much or little the various parts of the economy were impacted by COVID-19.
      10 Sep 2020
    • Mission: possible – putting impact at the heart of charity
      Not for profit Mission: possible – putting impact at the heart of charity
      Global charitable continues to decline and charity leaders are increasingly looking at their own unique impact journey.
      15 Feb 2019
    Private equity
    We help businesses navigate today’s changing private equity landscape, ensuring that you can respond to ever-changing regulations and investor demands.
    See Overview
    Related insights:
    • Raise finance to invest in change
      Access to finance Raise finance to invest in change
      Prepare your business to raise finance to invest in change.
      | 6 min read | 28 Oct 2020
    • Private equity in the mid-market: reshaping strategies for 2021
      Private equity firms Private equity in the mid-market: reshaping strategies for 2021
      When the global COVID-19 pandemic stormed across the globe in early 2020, the private equity sector was hit hard but deals are coming back to the market.
      30 Sep 2020
    • Getting ready for private equity investment
      Mid-market businesses Getting ready for private equity investment
      Our specialists explore how private equity firms are now working with their portfolios and how the mid-market can benefit from investment.
      30 Sep 2020
    • Myth-busting private equity
      Mid-market businesses Myth-busting private equity
      Nervous about partnering with Private Equity? We explore some of the common myths we come across when speaking to mid-market businesses about PE investment.
      30 Sep 2020
    Public sector
    Across the globe, countries are moving towards leaner, more commercial, locally focused and responsive government and public sectors.
    See Overview
    Related insights:
    • Helping build the government of tomorrow, today
      Public sector Helping build the government of tomorrow, today
      Learn about the Grant Thornton US public sector team.
      Less than a minute | 01 Oct 2021
    • Mid-market recovery spreads to more industries
      Global business pulse - industry analysis Mid-market recovery spreads to more industries
      The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
      16 Sep 2021
    • A very uneven recovery across industries
      Global business pulse - industry analysis A very uneven recovery across industries
      The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
      04 Mar 2021
    • Clear patterns of damage from COVID-19 across the industries
      Global business pulse - Sector analysis Clear patterns of damage from COVID-19 across the industries
      The index results for 12 key sectors of the mid-market reveal just how much or little the various parts of the economy were impacted by COVID-19.
      10 Sep 2020
    Real estate and construction
    At Grant Thornton, we aim to help you successfully read the turns of the industry and navigate this shifting landscape.
    See Overview
    Related insights:
    • European Real Estate Podcast
      Industries European Real Estate Podcast
      Jessica Patel, Tax Partner at Grant Thornton UK speaks with tax partners and directors across the network to share their insights on the real estate market and some of the challenges.
      | 1 min read | 15 May 2023
    • European Real Estate Podcast
      Industries European Real Estate Podcast
      Jessica Patel, Tax Partner at Grant Thornton UK speaks with tax partners and directors across the network to share their insights on the real estate market and some of the challenges.
      | 1 min read | 16 Nov 2022
    • Mid-market recovery spreads to more industries
      Global business pulse - industry analysis Mid-market recovery spreads to more industries
      The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
      16 Sep 2021
    • A very uneven recovery across industries
      Global business pulse - industry analysis A very uneven recovery across industries
      The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
      04 Mar 2021
    Retail
    The past two years saw the retail industry experience significant disruption, however there will still be opportunities to effectively reposition for future...
    See Overview
    Related insights:
    • The resurgence of physical stores
      Retail renaissance The resurgence of physical stores
      The resurgence of physical stores
      Less than a minute | 05 Sep 2022
    • Mid-market recovery spreads to more industries
      Global business pulse - industry analysis Mid-market recovery spreads to more industries
      The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
      16 Sep 2021
    • A very uneven recovery across industries
      Global business pulse - industry analysis A very uneven recovery across industries
      The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
      04 Mar 2021
    • How retail is positioning for success
      Retail How retail is positioning for success
      COVID-19 provided some hard lessons for the retail industry. It is time to turn those into sustainable and well executed growth strategies in 2021.
      | 5 min read | 03 Mar 2021
    Technology
    Rapid change and complexity have always been hallmarks of the technology industry. And it is even more so today.
    See Overview
    Related insights:
    • Mid-market tech companies lead the way on diversity and inclusion
      Technology Mid-market tech companies lead the way on diversity and inclusion
      We explore how the mid-market tech sector can continue to build and nurture a culture that’s increasingly more diverse and inclusive for women.
      | 9 min read | 30 Aug 2022
    • Resetting global tax rules after the pandemic
      Tax Resetting global tax rules after the pandemic
      Businesses are seeing rising challenges, and finance heads are dealing with a range of new measures. To say the next 12 months are critical for businesses is an understatement.
      Vikas Vasal
      | 4 min read | 29 Sep 2021
    • International tax reform: the potential impact on the technology industry
      TECHNOLOGY International tax reform: the potential impact on the technology industry
      In this article, we’ve summarised key elements of the global tax reform proposals, their potential impact on technology industry and advice from our digital tax specialists on what technology companies can do to prepare.
      | 8 min read | 03 Aug 2021
    • TMT industry: Fully charged or on standby?
      TMT TMT industry: Fully charged or on standby?
      Our research revealed five key trends that resonated with Technology, Media and Telecoms (TMT) industry leaders around the world. We asked a panel of our experts from UK, US, India Ireland and Germany, to give us their reaction to the findings.
      | 10 min read | 18 May 2021
    Telecommunications
    Despite facing pressure, telecommunication companies are handling the roll-out of new network technologies and an insatiable demand for bandwidth.
    See Overview
    Related insights:
    • TMT industry: Fully charged or on standby?
      TMT TMT industry: Fully charged or on standby?
      Our research revealed five key trends that resonated with Technology, Media and Telecoms (TMT) industry leaders around the world. We asked a panel of our experts from UK, US, India Ireland and Germany, to give us their reaction to the findings.
      | 10 min read | 18 May 2021
    • Two people looking at a tablet
      Cybersecurity One size fits nothing
      Technology companies must adopt a new approach to digital risk: those that successfully develop a reputation for digital trust by demonstrating an unwavering commitment to cyber security and data privacy will be able to carve out a competitive advantage.
      26 Mar 2019
    • Why it’s time for a 5G reality check
      Technology, media & telecommunications Why it’s time for a 5G reality check
      Figures suggest the mobile sector is maturing. While data usage continues to soar, mobile revenues are expected to flatten out over the next few years.
      21 Mar 2017
    • Is blockchain right for your business?
      GrowthiQ Is blockchain right for your business?
      Blockchain has been seized upon by the financial services sector, where it is playing a crucial role in tracking and authenticating transactions.
      12 Sep 2016
    Travel, tourism and leisure
    The COVID-19 pandemic caused unprecedented levels of disruption to the global travel industry. As this evolves, it is unclear what recovery looks like.
    See Overview
    Related insights:
    • Mid-market businesses lifted by rising tide of optimism
      International business Mid-market businesses lifted by rising tide of optimism
      Optimism among global mid-market business leaders rose to 67% in the first half of this year and they are markedly more optimistic about their prospects with global optimism having increased by 8%.
      18 Oct 2023
    • Mid-market recovery spreads to more industries
      Global business pulse - industry analysis Mid-market recovery spreads to more industries
      The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
      16 Sep 2021
    • Hotels article image promo
      Hotels COVID-19: Checking in with the hotel industry one year on
      COVID-19 provided some hard lessons for the hotel sector. It is time to turn those into sustainable and well executed growth strategies.
      | 4 min read | 23 Mar 2021
    • A very uneven recovery across industries
      Global business pulse - industry analysis A very uneven recovery across industries
      The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
      04 Mar 2021
    Insights
    • By topic
    Latest insights
    Featured insights and popular topics from our trending insights.
    See Overview
    • Women in Business 2025
      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.
    • The journey to a sustainable future
      The world needs a sustainable mid-market. It’s vital to economies, societies and the planet. Businesses, governments, and other stakeholders must work collaboratively to make sure this vital part of the world economy succeeds.
    • International business: Mid-market growth and expansion
      The mid-market looks to international business opportunities for growth.
    • Mid-market optimism tempered by concerns over economic uncertainty
      While a record 76% are optimistic about the outlook for their economy over the next 12 months (up two points from Q3 2024), concerns over economic uncertainty also rose four points to 56%, according to Grant Thornton's latest International Business Report (IBR).
    Diversity, equity and inclusion
    With seismic shifts in the global landscape, leaders must take deliberate action to propel their businesses into a more inclusive future, foster innovation,...
    See Overview
    • Women in Business 2025: Impacting the missed generation
      The 2025 Women in Business report explores the external pressures and internal drivers that impact gender diversity in senior roles in the mid-market.
    • Women in tech: A pathway to gender balance in top tech roles
      Grant Thornton’s 2024 Women in Business data suggests we are far from achieving parity within the mid-market technology sector.
    • Women in leadership: a pathway to better performance
      What makes the benefits of gender parity compelling is the impact it can have on commercial performance.
    • Women in Business 2024
      2024 marks the 20th year of Women in business where we monitor and measure the proportion of women occupying senior management roles around the world.
    • Women in business: Regional picture
      We saw an increase in the percentage of senior management roles held by women, on a global level, but there are some significant regional and country variations.
    • Pathways to Parity: Leading the way
      To push towards parity of senior management roles held by women, who leads within an organisation is vital.
    • Generating real change with a long-term focus
      The most successful strategy to achieve parity of women in senior management is one which stands alone, independent of an ESG strategy.
    • People at the heart of great business
      Businesses have started to put guidelines and incentives in place, focused on driving employees back to the office.
    Environmental, social and governance (ESG)
    Expert insights empowering business leaders to meet their ESG goals.
    See Overview
    • Ten considerations for preparing TCFD climate-related financial disclosures
      Insights for organisations preparing to implement the International Sustainability Standards Board (ISSB)’s Standards.
    • COP28
      COP28 was the first time there has been a global stocktake on progress against the Paris Agreement.
    • Transition Plan Taskforce publishes its final disclosure framework
      As organisations in the private sector make commitments and plans to reach net zero, there's a growing need for stakeholders to be able to assess the credibility of their transition plans.
    • Promoting ESG excellence through tax
      ESG considerations have never been more important for an organisation’s long-term success, but how can tax be used to add value to an ESG agenda?
    Growing internationally
    Expert insights to enable you to navigate the risks and harness the growth opportunities of going global.
    See Overview
    • International business: Mid-market growth and expansion
      The mid-market looks to international business opportunities for growth.
    • Top five constraints to international business in the mid-market
      Top five major constraints that are testing the mid-market’s ability to grow their businesses internationally.
    • Brand and international marketing – breaking global barriers
      Brand has been identified as a key driver of mid-market success when looking to grow and develop international business.
    • The key to international business: Investing in people
      How can recruitment and retention help grow international business?
    • Building resilience in international business
      Evolving supply chains and trade patterns amid ongoing global uncertainty.
    International Financial Reporting Standards (IFRS)
    Navigate the complexity of the IASB Standards so you can focus your time and effort on running your business.
    See Overview
    • Example Financial Statements
      General guidance for preparers of financial statements that supports the commitment to high quality, consistent application of IFRS.
    • Insights into IFRS 2
      Insights into IFRS 2 summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.
    • IFRS 3
      Mergers and acquisitions are becoming more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions.
    • IFRS 8
      Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas.
    • IFRS 16
      Are you ready for IFRS 16? This series of insights will help you prepare.
    • IAS 36
      Insights into IAS 36 provides assistance for preparers of financial statements and help where confusion has been seen in practice.
    • IFRS 17
      Explaining the key features of the Standard and providing insights into its application and impact.
    Tax
    Across the globe, companies’ tax affairs are facing increasing scrutiny from regulators, communities and clients. Read our latest insights ranging from BEPS to...
    See Overview
    • Pillar 2
      Key updates and support for the global implementation of Pillar 2.
    • Global expatriate tax guide
      Growing businesses that send their greatest assets – their people – overseas to work can face certain tax burdens, our global guide highlights the common tax rates and issues.
    • International indirect tax guide
      Navigating the global VAT, GST and sales tax landscape.
    • Global transfer pricing guide
      Helping you easily find everything you need to know about the rules and regulations regarding transfer pricing and Country by Country reporting for every country you do business with.
    • Find your local member firm
    • English
    • My bookmarks
    1. Home
    2. site map
    article banner

    Site Map

    • About us
      • Inside Grant Thornton
        • Grant Thornton Poland's DE&I Journey
        • Grant Thornton UAE’s DE&I Journey
        • Grant Thornton Greece’s DE&I Journey
        • Diversity, equity, and inclusion (DE&I) - Australia
        • Diversity, equity, and inclusion (DE&I) - Ireland
        • Inside Grant Thornton
        • Communities - Kamal Shah
        • Peter Bodin
        • Clients - José Ordeix
        • Clients - Chris Febry
        • Clients - Lawrence Ong
        • In my view - Mike Harris
        • People - Marie-Pierre Pelletier
        • People - Richard Ibarra
        • People - Lloyd Pinto
        • People - Kimberley Godinho
        • People - liming-guan
        • People - Edina Orina
    • Locations
      • Albania
      • Algeria
      • Antigua, Barbados and St Kitts and Nevis
      • Argentina
      • Armenia
      • Aruba, Bonaire, Curacao and St. Maarten
      • Australia
      • Austria
      • Azerbaijan
      • Bahrain
      • Bangladesh
      • Belgium
      • Bermuda
      • Bolivia
      • Bosnia and Herzegovina
      • Botswana
      • Brazil
      • British Virgin Islands
      • Bulgaria
      • Cambodia
      • Cameroon
      • Canada
      • Canada - Quebec
      • Cayman Islands
      • Cayman Islands - Specialist Services
      • Channel Islands
      • Chile
      • China
      • Colombia
      • Costa Rica
      • Croatia
      • Cyprus
      • Czech Republic
      • Denmark
      • Dominican Republic
      • Ecuador
      • Egypt
      • El Salvador
      • Estonia
      • Ethiopia
      • Finland
      • France
      • Gabon
      • Georgia
      • Germany
      • Gibraltar
      • Greece
      • Guatemala
      • Guinea
      • Honduras
      • Hong Kong
      • Hungary
      • Iceland
      • India
      • Indonesia
      • Ireland
      • Isle of Man
      • Israel
      • Italy Bernoni
      • Italy Ria
      • Ivory Coast (Audit and Advisory)
      • Ivory Coast (Tax & Legal)
      • Japan
      • Kazakhstan
      • Kenya
      • Korea
      • Kosovo
      • Kuwait
      • Kyrgyzstan
      • Latvia
      • Lebanon
      • Libya
      • Liechtenstein
      • Lithuania
      • Luxembourg
      • Malawi
      • Malaysia
      • Malta
      • Mauritius
      • Mexico
      • Moldova
      • Monaco
      • Mongolia
      • Morocco
      • Myanmar
      • Namibia
      • Netherlands
      • New Zealand
      • Nicaragua
      • Nigeria
      • North Macedonia
      • Norway
      • Oman
      • Pakistan
      • Panama
      • Paraguay
      • Peru
      • Philippines
      • Poland
      • Portugal
      • Puerto Rico
      • Qatar
      • Romania
      • Saudi Arabia
      • Senegal
      • Serbia
      • Singapore
      • Slovak Republic
      • Slovenia
      • South Africa
      • Spain
      • St. Lucia and St. Vincent and the Grenadines
      • Sweden
      • Switzerland
      • Taiwan
      • Tajikistan
      • Tanzania
      • Thailand
      • Togo
      • Trinidad and Tobago
      • Tunisia
      • Turkey
      • Turks and Caicos Islands
      • Uganda
      • Ukraine
      • United Arab Emirates
      • United Kingdom
      • United States
      • Uruguay
      • Uzbekistan
      • Venezuela
      • Vietnam
      • Yemen
      • Zambia
      • Zimbabwe
    • Services
      • Advisory
        • Business consulting services
        • Business process solutions
        • Business risk services
        • Cybersecurity
        • Forensic services
        • Mergers and acquisitions
        • Recovery and reorganisation
        • Transactional advisory services
        • Valuations
        • Sustainability advisory
        • Our international credentials
          • Mach Capital makes a significant investment in K&Y Diamond Ltd.
          • Dubo Électrique Ltd is acquired by Guillevin International Co
          • TCED International announces a financial partnership with a consortium
          • Luxor Collection Inc. completes its sales process
          • Raymond Chabot Grant Thornton advises Ramp Art on its sale to Fenplast
          • EMSPEC joins Hapam, Strengthening the Van Halteren Group of Companies
          • Raymond Chabot Grant Thornton advises CDS Foods on its partnership with Gestalt Capital
          • Raymond Chabot Grant Thornton advised Urgence Marine Environnement Inc. on its financial partnership with Snowdon Partners
          • Raymond Chabot Grant Thornton advises Location Sauvageau and Location Légaré
          • Specialized Packaging Group is acquired by Altamont Capital Partners
          • Walter Capital Partners acquires Industries MARTINS
          • Raymond Chabot Grant Thornton advises SMT Intelligence on a transaction
          • Grant Thornton advises Buttercups Training
          • Grant Thornton advises Wireless Social Holdings Limited
          • Grant Thornton advises Artificial Lift Performance Ltd
          • Grant Thornton advises Strata Products Limited
          • Grant Thornton advises Lexham Insurance Consultants
          • Grant Thornton advises Orchard Day Nursery Limited
          • Grant Thornton advises Contact Solar
          • Grant Thornton advises Healthcare Business Solutions (UK) Limited
          • Grant Thornton advises Profile Security Group
          • Grant Thornton advises JCW Group
          • Grant Thornton advises Planet Mark
          • Grant Thornton advises Primary Care Physio Limited
      • Assurance
        • IFRS
          • IFRS 9 - Financial instruments
          • IFRS 3 – Business combinations
          • IFRS 8 – Operating segments
          • Corporate reporting – IFRS Financial Statements
          • IAS 36 – Impairment of assets
          • Accounting for Revenue under IFRS 15
          • IFRS 16 – Leasing
          • IFRS 17 – Insurance contracts
        • Audit quality monitoring
        • Global audit technology
        • Sustainability assurance
      • Tax
        • Corporate and business tax
        • Direct international tax
        • Global mobility services
        • Indirect international tax
        • Transfer pricing
        • Africa tax desk
        • Sustainability tax
    • Industries
      • Asset management
      • Automotive
      • Banking
      • Business services
      • Energy and natural resources
      • Healthcare
      • Insurance
      • Life sciences
      • Media
      • Not for profit
      • Private equity
      • Public sector
      • Real estate and construction
      • Retail
      • Technology
      • Telecommunications
      • Travel, tourism and leisure
    • Insights
      • GrowthiQ
        • Global sharing
        • Natural capital
        • GrowthiQ
        • Global tax reform
        • Growing beyond borders
        • Crowdfunding
        • The CEO transition
        • Automation benefits and challenges
        • Corruption
          • Changing corrupt cultures
          • Dealing with corrupt practices
          • The impact of corruption
        • IFRS: a route to growth
        • Oil price drop
        • The Indian opportunity
        • Keeping it in the family
        • The new customer mind-set
        • How to be cyber secure
        • Productivity puzzle
        • Why every company needs a purpose
        • Springboard to East Africa
        • Age is no barrier
        • How to retain your start-up spirit
        • Why failure can be good for your business
        • What Candy Crush can teach you about diversity
        • ASEAN: an emerging hotspot
        • Is blockchain right for your business?
        • Steering your company to long-term success
        • Perceptions and reality in emerging markets
        • Is corporate venturing right for your business?
        • How to compete through your supply chain
        • GrowthiQ - edition 5
        • Lessons on big data from the healthcare sector
        • Five ways to attract business investment to your city
        • Are you getting the best from your lender?
        • How to avoid a communications crisis
        • Cybersecurity: the crime is not being prepared
        • How to plan for the future
        • M&A: hard deals need soft skills
        • Seven ways family firms can avoid failure
        • Opportunities abound as the GCC economies diversify
        • How your supply chain can give you a competitive edge
        • How to align human capital with global business objectives
        • Can you make your company more agile?
        • Why culture can make or break your company
        • Talent: essential tips to future-proof your business
      • Blogs
        • Get radical to innovate in hospitality
        • Getting ready for GST in India
        • Trump, trade and the TPP
        • Build-to-rent: balancing risk with opportunity
        • Austria and Italy: the EU's good, bad and possible ugly
        • Technology: An opportunity or a risk for businesses?
        • Fit for the future: Building more robust and efficient markets
        • Global implications of US election results
        • What now for the EU and trade deals?
        • Demand for content is reshaping the market
        • Are businesses seeing the impact of the OECD BEPS tax plan?
        • Trading relationships
        • UK referendum: Price of reliable crystal balls soars
        • UK referendum: first time voters, get out and vote
        • UK referendum: At least we get a vote
        • The global real estate market heading into MIPIM
        • UK referendum on EU membership: Four big issues
        • Could African mining spark another super cycle?
        • Tourism overcoming adversity
        • Black Friday offers golden opportunity
        • Cleantech under the spotlight in build-up to Paris talks
        • Volatility: opportunity or challenge?
        • Megacities
        • Technology R+D
        • REC & FDI
        • Outsourcing: Beyond technical expertise
        • Digital: the next frontier for hotels
        • Get close to the professors
        • The future of trade
        • Tackling tax evasion: thoughts from the IMF
        • Ageing populations: thoughts from the IMF
        • IMF Spring Conference
        • Diversity in business
        • Food and Beverage exports in Europe
        • Blog ICT infrastructure
        • Price of oil doesn't change its impact on planet
        • Blog My thoughts from mining Indaba
        • Mining sector shake-up presents the perfect M&A storm
        • A year of risk and reward
        • Food and beverage grows globally
        • Efficiency breeds success
        • LatAm's new challengers
        • Act now, or forever be left behind
        • BEPS making tax sexy
        • Is your business taking CSR seriously?
        • Collaborate. Innovate. Grow.
        • The virtuous GDP-growth cycle
        • Transatlantic boost for cleantech
        • Doing Business in China
        • The Olympic legacy: Beijing vs London
        • Doing Business
        • Stuck in the doldrums
        • New leadership in China and the US
        • Putting a price on the eurozone crisis
        • Doing business in Russia
        • The outlook for 2013
        • From Grexit to Brixit?
        • China: what next for the workshop of the world?
        • Doing business in South Africa
        • Doing business in Brazil
        • Blog - The rise of the cross-border transaction
        • Doing business in India
        • From BRIC to MINT
        • Doing business in Mexico
        • Doing business in Poland
        • Split at the heart of Europe
        • Jobs shortage hits productivity
        • The economic outlook for Spain
        • Construction & real estate sector buoyant in Q2
        • Thinking outside the Big Blue box: audit competition
        • The surprising international intentions of Italian businesses
        • Australia tops dynamism index
        • Fighting back against construction fraud
        • How to do business in China, according to Chinese chairmen
        • Chile is the world's second most dynamic economy
        • Developing business growth in China
        • Real estate and construction sector outlook improves
        • Philippines the biggest climber in business growth environment rankings
        • Sweden is open for business
        • How to succeed in China? Go west to the ‘second-tier’ cities
        • Are two Latin Americas emerging?
        • In search of the microclimates of opportunity
        • What can we learn from dynamic business culture?
        • Maintain renewable incentives and enhance energy efficiency
        • Three threats to real estate and construction growth
        • Why businesses should consider outsourcing
        • Who are Brazilians backing to win the World Cup?
        • The future of corporate reporting
        • Light at the end of the tunnel?
        • Diversity in decision-making
        • The irony of skills shortages
        • How dynamic is your economy?
        • Charities must bridge the education gap in social media
        • Why strategy and measuring social media are co-dependent
        • With social media, the greatest risk is doing nothing
        • Charity boards must get to grips with social media
        • Ireland’s future in Europe
        • Tax planning stuck in moral maze
        • Cleantech businesses maintain positive outlook
        • Transfer pricing practices in the dock
        • Hospitality & tourism industry set for further growth
        • Producers ramping up investment and exports
        • Anatomy of a modern day fundraise
        • Doing more with less. But at what cost?
        • Tech businesses forecasting strong a 2014
        • What type of leader are you?
        • Financing scrutiny pushes hoteliers to next level
        • Why still so few women in senior management?
        • Why isn’t female political leadership translating to the boardroom?
        • Can Ukraine stand-off boost European renewables?
        • Energy and emerging market concerns dampen hospitality and tourism outlook
        • Creative, instinctive leadership in business
        • Better social media strategies for charities
        • Why it’s time for a 5G reality check
        • How can House of Cards help governance?
        • The oil and gas industry: Navigating the new normal
        • Getting your business ‘innovation ready’
        • Recent developments in international valuation
        • Innovation and technology are changing the hotel industry
        • The rise of the Special Purpose Acquisition Company (SPAC)
        • The love hate relationship of goodwill
        • Goodwill accounting – is it a never-ending story or is a compromise possible?
      • Articles and publications
        • Economy focus 2014: Latin America
        • A new global standard on revenue – real estate
        • A new global standard on revenue – construction
        • A new global standard on revenue – software & cloud services
        • A new global standard on revenue – Manufacturing industry
        • Mergers and acquisition: Building momentums 2012
        • Mergers and acquisitions: The rise of the cross-border transaction 2013
        • Women in business 2012
        • women in business 2013
        • How charity leaders govern social media
        • Hotel investment: finance on a new level
        • Real Estate and Construction
        • Hunger for growth
        • Global private equity report
        • The rise of the cross-border transaction
        • Getting to grips with the BEPS Action Plan
        • Balancing risks and rewards in transfer pricing
        • Conflict resolution in transfer pricing
        • Global tax newsletter, issue 10
        • Global tax newsletter, issue 9
        • Transfer pricing news, edition 4
        • Transfer pricing news, edition 3
        • Valuing intangibles under IFRS3
        • Applying IAS 36 in practice
        • IFRS Top 20 tracker
        • IFRS 15: revenue from customer contracts
        • IFRS 9 hedge accounting
        • Outsourcing: driving efficiency and growth
        • Dynamic businesses at forefront of M&A
        • Real estate and construction in 2014
        • Women in business: classroom to boardroom
        • Economy focus 2014: France
        • Economy focus 2014: France (French)
        • Economy focus 2014: Poland
        • Economy focus 2014: Poland (Polish)
        • Economy focus 2014: UAE
        • Corporate social responsibility
        • Sustainability emerging markets
        • Public Financial management reform in a period of global adjustment
        • Quebec focus 2014
        • G7 fightback
        • Gathering momentum: The resurgence of M&A
        • A new global standard on revenue – life sciences
        • A new global standard on revenue – retail industry
        • Thailand: the business growth environment
        • Global tax newsletter, issue 11
        • Global PE Report 2014/15
        • Talent shortages
        • Food & Beverage looks for growth
        • Building a sustainable future
        • Assessing the impact of FATCA
        • Global uncertainty weighs on resurgent business confidence
        • Hotels 2020: Welcoming tomorrow's guests
        • Women in business 2015
        • M&A 2015
        • EU Capital Markets Union
        • European Commission unveil plans to combat corporate tax avoidance
        • Deferred tax – avoiding the pitfalls
        • Blockchain: could it transform your business model
        • Grexit and Brexit
        • BEPS - Country by Country Reporting
        • European CMU
        • Focus on Latin America
        • Corporate FOMO
        • Automation
        • The European Commission's action plan on corporate taxation
        • Europe looks beyond Greece
        • Corporate Governance 2015
        • Revenue recognition
        • Southeast Asia: Weighing up the headquarter options
        • BEPS 2015
        • The IFRS for SMEs
        • Uncovering opportunities for overseas investment
        • Where to grow your business
        • Cyber attacks cost global business over $300bn a year
        • Diverse boards in India, UK and US outperform male-only peers by US$655bn
        • BEPS October 2015
        • Trade agreements
        • Downton_Abbey_Diversity
        • Technology playbook - operations and teams
        • Tech playbook - raising capital
        • Tech playbook - tax in a digital world
        • Tech playbook - compliance
        • Tech playbook - going international
        • Acquisition of investment properties
        • Building tomorrow's $bn businesses
        • IBR2015 Q3 Economic update
        • Navigating BEPS
        • Get ready for IFRS 9 - issue 1
        • Cyber security: Act before it's too late
        • Strategic dilemmas in insurance
        • Innovation in Public Financial Management
        • Asia Pacific feels the impact of BEPS
        • Indirect tax considerations for the digital economy
        • The global economy in 2016
        • BEPS action plan for your business
        • Get ready for IFRS 9 - issue 2
        • Women in business 2016
        • The power of personalisation
        • Rethinking tax: The shift to indirect tax
        • eDiscovery viewpoint
        • Telling your story
        • The future of audit
        • Let’s be clear, indirect tax is a business issue
        • Interim consolidated financial statements 2018
        • Navigating BEPS: How boards can lead from the front
        • Business model innovation: Hotels' roadmap to 2020
        • The impact of innovation tax
        • The future of Europe 2016
        • Implementation of IFRS 9 Impairment Requirements by Banks
        • The brand dilemma: hotels’ roadmap to 2020
        • Global survey finds businesses excessively dependent on domestic consumer spending
        • Boards of the future
        • Brexit: a global issue
        • Five must-haves for good tax strategy and governance
        • The politics of international student mobility
        • Impact of Brexit on global industries
        • How will the UK exit the EU?
        • BEPS goes global and local
        • Get Ready for IFRS 15 – Real Estate and Construction
        • Financing international student mobility
        • The future of Asia Pacific
        • Recruiting international students
        • Transforming international student mobility
        • Keeping track of the tax changes for internationally mobile employees
        • Global business survey finds strong increase in optimism heading into 2017
        • 2016 M&A European dealbook
        • Getting up to speed with VAT/GST in emerging markets
        • Navigating the global economy in 2017
        • Under Control: applying IFRS 10
        • Women in business: new perspectives on risk and reward
        • Business confidence grows, but threats still loom
        • Optimism at an all-time high but skills shortage threatens
        • BEPS: Successes and setbacks
        • Financial services helping tackle human trafficking
        • A smart way to resolve disputes and get deals done
        • Future of Europe 2017
        • Get ready for IFRS 17
        • In uncertain times, agility is a necessity for exporters
        • Valuing start-ups: a combination of science and art
        • Grasping the opportunity in your enterprise data
        • Seizing opportunities
        • Total tax transparency
        • Building blocks of corporate culture
        • Considerations for the Audit of Expected Credit Losses
        • BEPS multilateral instrument
        • Are you prepared for the General Data Protection Regulation?
        • The hidden cost of smart buildings
        • Reducing risk in cross-border transactions
        • Profit outlook weakens while wage pressures rise
        • Asia Pacific: trading and thriving
        • Citizen engagement and public financial management
        • Hiring outpaces investment in machines in 2018
        • Taxation in real-time: Gearing up for blockchain
        • Global renewable energy sector reaches tipping point
        • How to climb the automotive value chain
        • Diversity in senior leadership teams
        • Accounting consequences of the US tax reform
        • Why measuring impact is vital for charities
        • The changing global mobility landscape
        • Transfer pricing after BEPS
        • Record business optimism creates peak investment conditions
        • Workers globally set to receive above inflation pay rise
        • One Belt, One Road - why is it so important?
        • Engagement beyond the boardroom
        • Conceptual Framework for Financial Reporting
        • Boardroom conflict
        • IFRS 16 - Prepare for lease accounting changes
        • Asia Private Equity Insight 2018
        • Digital transformation of the finance function
        • Insolvency in Retail
        • Revenues rise but investment remains flat
        • Structural investment is key as EU optimism dips
        • Record ASEAN business confidence under threat from US rate rises
        • Getting it right when sending an employee overseas
        • Skills concerns hit new high
        • Bump in the road?
        • Focussing on international employee compliance
        • Shifting impact of cyber breaches
        • Managing the reputational risks of social media
        • Creating a vibrant city
        • Housing and its vital role
        • Fundraising: adapt your message and medium to your audience
        • Taxing the digital economy
        • Impact in action
        • Income tax law changes in the People's Republic of China
        • Example Financial Statements 2018
        • New withholding tax system for mobile employees in France
        • China publishes implementation regulations for individual income tax
        • New technologies revamp the finance function
        • A growing and changing Asia Pacific creates opportunities
          • Ageing populations
          • APAC businesses rally behind automation
          • The road to prosperity? Infrastructure improvements driving ASEAN business outlook
        • UK Budget impacts internationally mobile employees
        • Changes to the tax treatment of Indian non-residents
        • Navigating the Changes to IFRS for CFOs 2018
        • Closing the skills gap
        • Economic Employer concept in Sweden
        • Direct to indirect taxation
        • China Individual income tax reform: finalising developments
        • China Individual income tax reform: finalising developments - Part 2
        • Applying IFRS 15’s ‘no alternative use’ to real estate sales
        • China income tax reform: an international perspective
        • Foreign remuneration exemption for South Africa tax residents working abroad
        • US tax reform: one year in
        • One size fits nothing
        • Thriving in 2019’s global economy
        • Mission: Possible
        • Financial reporting implications of a no deal Brexit
        • Digital services tax in Europe
        • Vietnam confirm expat salaries are deductible for corporate tax purposes
        • Interim consolidated financial statements 2019
        • Canada - Taxation of employer stock option plans
        • India - Special allowance to form part of basic wage
        • France - Opportunity for tax reclaim in France
        • France - Annual trust declaration changes
        • New guidelines clarify Chinese taxation of non-residents and domiciles
        • Australian budget announces future tax reductions for individual taxpayers
        • European economic outlook
        • IRS publishes exclusion information for international taxpayers
        • Portuguese Budget announces incentives
        • Deductible expenses for foreign workers without a Vietnamese work permit
        • Heightened audits of international assignees in Europe
        • New reporting and withholding tax obligations in Belgium
        • The future of leadership: anticipating 2030
        • Example Financial Statements 2019
        • Digital taxation risks double taxation for all businesses
        • Mexico: an enduring business hotspot
        • Hungary reduces social tax cost
        • Singapore’s overseas vendor registration
        • Say goodbye to the arm’s length principle
        • Vietnam tax changes impacting globally mobile employees
        • What a trade war means for Asia Pacific businesses
        • Indian Budget announces changes impacting internationally mobile employees
        • Additional tax credits for US citizens in France
        • Falling economic optimism
        • Germany’s economic employer tax trap
        • Accelerate growth and manage risks with strong governance
        • Driving growth for R&D investment
          • The right incentives to grow
          • R&D, an essential travel companion
        • TMT: Can tech spend buoyancy keep the industry airborne?
        • Uncertainty – an elixir for professional services
        • Irish Budget extends tax relief for international assignees
        • Poland: Personal income tax changes
        • Singapore ends its Not Ordinarily Resident scheme
        • Brexit and internationally mobile employees in Europe
        • Cloudy with a chance of complacency
        • Growing your business through global trade
        • IFRS 3 - Definition of a Business
        • Singaporean expats may be liable for tax in Singapore
        • Poland’s new exit tax impact on internationally mobile individuals
        • Cities driving trade
          • Vienna
          • Dublin
          • Nairobi
          • Munich
          • Manchester
          • Singapore
          • Monterrey
          • Chennai
          • Montreal
          • Ho Chi Minh City
          • Shenzhen
          • Johannesburg
          • Osaka
        • Interim consolidated financial statements 2020
        • Tax incentives for IT specialists in Poland
        • Expatriate tax - Belgium
        • Expatriate tax - Brazil
        • Expatriate tax - Austria
        • Expatriate tax - Australia
        • Expatriate tax - China
        • Expatriate tax - Czech Republic
        • Expatriate tax - France
        • Expatriate tax - United Kingdom
        • Expatriate tax - United States
        • Expatriate tax - Germany
        • Expatriate tax - Ireland
        • Expatriate tax - Italy
        • Expatriate tax - Singapore
        • Expatriate tax - Spain
        • Expatriate tax - Denmark
        • Expatriate tax - Japan
        • Expatriate tax - Puerto Rico
        • Expatriate tax - Slovakia
        • Expatriate tax - Switzerland
        • Expatriate tax - Malaysia
        • Expatriate tax - The Netherlands
        • Expatriate tax - Argentina
        • Expatriate tax - Estonia
        • Expatriate tax - India
        • Expatriate tax - Indonesia
        • Expatriate tax - Vietnam
        • Expatriate tax - Nigeria
        • Expatriate tax - Poland
        • Expatriate tax - Sweden
        • Expatriate tax - Greece
        • Expatriate tax - Hungary
        • Expatriate tax - Lithuania
        • Expatriate tax - Chile
        • Expatriate tax - Cyprus
        • Expatriate tax - Colombia
        • Expatriate tax - Ethiopia
        • Expatriate tax - Luxembourg
        • Expatriate tax - New Zealand
        • Expatriate tax - South Africa
        • Expatriate tax - Costa Rica
        • Expatriate tax - Taiwan
        • Expatriate tax - Canada
        • Expatriate tax - Canada (Québec)
        • Checklist for international growth
        • Japanese tax reform impacts expats and allowable deductions
        • Australian employment taxes: A year in review
        • Losses on rental property disallowed for Japanese taxes
        • Vietnamese authorities address expat residency in mergers’
        • BEPS - Pillar 2
        • Professional Services
        • Five years of trade shocks and their impact
        • Leadership qualities for going global
        • Navigating the Changes to IFRS for CFOs 2020
        • Indian Budget: The impacts on employees
        • France global mobility update
        • Major changes to reporting international employees working in the Netherlands
        • Steer your M&A growth strategy to success
        • Implementation of IFRS 17 ‘Insurance Contracts’
        • Thriving in 2020: Capitalising on resilience
          • Thriving in 2020: Latin America regional report
          • Thriving in 2020: North America regional report
          • Thriving in 2020: EMEA regional report
        • Hong Kong responds to economic issues with income tax benefits
        • Expatriate tax implications from COVID-19
        • UK Budget: Changes for employers with global mobility
        • Accounting implications of the Coronavirus (COVID-19)
        • Five forces of disruption: the factors driving transformation in professional services firms
        • The US CARES Act impact on globally mobile employees
        • COVID-19: Tax and other considerations for globally mobile individuals
        • US exclusion information for international taxpayers
        • Employer tax considerations for employers and individuals in Japan
        • Effectively managing globally mobile employees
        • Scenario planning through business challenges
        • IFRS News - June 2020
        • Adapting to a digitised world amid COVID
        • Revised Posted Workers Directive (EU) 2018/957
        • Transfer pricing guide
          • Transfer pricing in Algeria
          • Transfer pricing in Argentina
          • Transfer pricing in Austria
          • Transfer pricing in Cambodia
          • Transfer pricing in Colombia
          • Transfer pricing in Costa Rica
          • Transfer pricing in Cyprus
          • Transfer pricing in Denmark
          • Transfer pricing in Finland
          • Transfer pricing in Gabon
          • Transfer pricing in Morocco
          • Transfer pricing in Norway
          • Transfer pricing in Peru
          • Transfer pricing in Philippines
          • Transfer pricing in Romania
          • Transfer pricing in St Lucia and St Vincent & The Grenadines
          • Transfer pricing in Thailand
          • Transfer pricing in the Australia
          • Transfer pricing in Belgium
          • Transfer pricing in Botswana
          • Transfer pricing in Brazil
          • Transfer pricing in the Bulgaria
          • Transfer pricing in Canada
          • Transfer pricing in Channel Islands
          • Transfer pricing in China
          • Transfer pricing in the Czech Republic
          • Transfer pricing in Ecuador
          • Transfer pricing in Egypt
          • Transfer pricing in El Salvador
          • Transfer pricing in Estonia
          • Transfer pricing in the France
          • Transfer pricing in the Germany
          • Transfer pricing in Greece
          • Transfer pricing in Guatemala
          • Transfer pricing in Hungary
          • Transfer pricing in the India
          • Transfer pricing in Indonesia
          • Transfer pricing in Ireland
          • Transfer pricing in Israel
          • Transfer pricing in Italy
          • Transfer pricing in Japan
          • Transfer pricing in Kazakhstan
          • Transfer pricing in Kenya
          • Transfer pricing in Kosovo
          • Transfer pricing in Latvia
          • Transfer pricing in Liechtenstein
          • Transfer pricing in Lithuania
          • Transfer pricing in Luxembourg
          • Transfer pricing in the Malaysia
          • Transfer pricing in the Mexico
          • Transfer pricing in New Zealand
          • Transfer pricing in North Macedonia
          • Transfer pricing in Paraguay
          • Transfer pricing in Poland
          • Transfer pricing in Portugal
          • Transfer pricing in Puerto Rico
          • Transfer pricing in Qatar
          • Transfer pricing in Serbia
          • Transfer pricing in Singapore
          • Transfer pricing in Slovakia
          • Transfer pricing in Slovenia
          • Transfer pricing in the South Africa
          • Transfer pricing in Spain
          • Transfer pricing in Sweden
          • Transfer pricing in Switzerland
          • Transfer pricing in Taiwan
          • Transfer pricing in The Netherlands
          • Transfer pricing in The United States
          • Transfer pricing in Tunisia
          • Transfer pricing in Turkey
          • Transfer pricing in Uganda
          • Transfer pricing in the UK
          • Transfer pricing in Ukraine
          • Transfer pricing in the United Arab Emirates
          • Transfer pricing in Uruguay
          • Transfer pricing in Vietnam
        • Professional services: embracing agile working
        • DAC 6 disclosure requirements for cross-border arrangements
        • A shift to global taxation: China individual income tax developments
        • Clarity on taxation of visa costs for assignees in Vietnam
        • UK Statutory Residency Test (SRT) and Covid-19 FAQs
        • Rooms available: how COVID-19 has impacted the hotel industry?
        • Preparing for the new normal: how COVID-19 has impacted the retail industry
        • IFRS: Insights into IFRIC 23
        • Covid-19: employees’ international mobility, tax and social impacts
        • Private equity in the mid-market: reshaping strategies for 2021
        • Myth-busting private equity
        • Getting ready for private equity investment
        • Example Financial Statements 2020
        • Sustainability: how mid-market businesses can adapt for long-term success
        • Corporate Governance Review 2020
        • Sweden introduces economic employer concept
        • Hungarian home office – properly regulated at last?
        • Key changes in taxation of personal income in Russia
        • Brexit deal provides clarity on cross-border social security
        • Automotive: rising revenues
        • IFRS - Navigating the changes to International Financial Reporting Standards
        • IFRS 3
          • Accounting after the acquisition date
          • Recognising and measuring goodwill or gain from a bargain purchase
          • Consideration transferred
          • Determining what is part of a business combination transaction
          • Recognising and measuring non-controlling interests
          • How should the identifiable assets and liabilities be measured?
          • Specific recognition and measurement provisions
          • Recognition principle
          • Reverse acquisitions explained
          • Reverse acquisitions in the scope of IFRS 3
          • Identifying the acquisition date
          • Identifying the acquirer
          • Identifying a business combination within the scope of IFRS 3
          • IFRS 3: The acquisition method at a glance
        • Playing field or battlefield: what does the future look like for financial services?
        • Making IFRS financial statements an effective communication tool
        • Globalisation is go again
        • Italy updates special tax regime for HNWIs and inbound individuals
        • How retail is positioning for success
        • Technology sector business questions 2021
        • The impact of COVID-19 on the D&I agenda
        • How a culture of inclusion fosters innovation
        • Hybrid working: the new normal
        • Changing leadership in 2021 and beyond
        • Hotels in a post-Covid world
        • France: Covid-19 and international mobility
        • Law Decree no. 41/2021: Sostegni Decree
        • Investment in inclusion is investment in innovation
        • D&I comes home to roost
        • Covid as a catalyst for change
        • Making the flexible model work
        • Maintaining momentum for an inclusive, supportive environment
        • What it takes to change
        • How to deal with the impact of COVID-19 on transfer pricing
        • IFRS Example Interim Consolidated Financial Statements 2021
        • Five TMT trends in 2021
        • Inclusively leading through change
          • Psychological safety: underpinning innovation
          • Engaging global talent to meet the needs of international customers
          • Empathetic leadership: building trust and business benefits
        • Gender parity in financial services: an opportunity for cultural change
        • Insights into IFRS 13 - Fair value measurement
        • G7 Finance Ministers back further international tax reform
        • G20 issues statement on international tax changes
        • China tax reform - continuing development
        • Maximising exit value
        • Insights into IAS 36
          • Presentation and disclosure
          • Other impairment issues
          • Reversing impairment losses
          • Recognising impairment losses
          • Comparing recoverable amount with carrying amount
          • IFRS - IAS 36 - Value in use applying the appropriate discount rate
          • IFRS - IAS 36 - Value in use estimating future cash inflows and outflows
          • IFRS - IAS 36 - Estimating recoverable amount
          • IFRS - IAS 36 - Allocating assets to cash-generating units
          • IFRS - IAS 36 - Allocating goodwill to cash-generating units
          • IFRS - IAS 36 - Identifying cash-generating units
          • IFRS - IAS 36 - Overview of the Standard
          • IFRS - IAS 36 - If and when to undertake an impairment review
          • IFRS - Scope and structure of IAS 36
        • International tax reform: the potential impact on the technology industry
        • Implementation of IFRS 17 ‘Insurance Contracts’
        • Freight expectations: a striking rise in international ambitions
        • Resetting global tax rules after the pandemic: a primer for businesses
        • Empowering the mid-market to help achieve net zero
        • Creating competitive advantage through sustainability
        • Expatriate tax - Mexico
        • From voluntary to mandatory ESG
        • IFRS Example Consolidated Financial Statements 2021
        • COP26 provides a turning point for mid-market companies
        • New OECD pillars remodel international tax
        • Understanding the global implications of Pillar Two Model Rules
        • Navigating the changes to IFRS 2022
        • Insights into IFRS 8
          • IFRS 8 disclosures for interim financial statements
          • IFRS 8 disclosures for annual financial statements
          • IFRS 8 - Entity-wide disclosures
          • IFRS 8 - Other application issues and Standards involving operating segments
          • IFRS 8 - Segment information to be disclosed
          • Insights into IFRS 8
          • IFRS 8 - Reportable segments
          • IFRS 8 - Aggregation of operating segments
          • IFRS 8 - Identifying operating segments
          • IFRS 8 Principles in brief
        • Tax risks when hiring international talent
        • Five challenges life sciences businesses need to prepare for in 2022
        • Tax filings and pitfalls of profit-dependent bonuses in Hungary
        • Italian special tax regime for inbound – updates
        • Global developments in indirect taxation
        • Simplified rules for persons of Ukrainian citizenship to reside legally in Hungary
        • Entering the Czech Republic and subsequent residence for citizens of Ukraine
        • Czech Republic: Donations for Ukraine – deduction from the income tax base
        • Singapore’s points based evaluation for employment pass applications
        • EU Sustainable Finance Taxonomy
        • How the move to virtual is bringing real opportunities and challenges
        • Women in business 2022: Global and regional findings
        • What could the Global Minimum Tax mean for you?
        • Rolling out global minimum taxation: Update on Pillar 2 implementation
        • International Sustainability Standards Board issues consultations on two sustainability standards
        • EFRAG releases proposals for its draft EU Sustainability Reporting Standards
        • The International Sustainability Standards Board update - January 2023
        • ISSB confirms effective date of new Standards
        • How businesses can build a diverse, engaged workforce
        • The future of ESG (Environmental, Social, and Governance) reporting explored
        • An integrated approach to supply chain risk management
        • A New Zealand tax guide for inbound expatriates
        • How climate change is impacting financial statements
        • IFRS Example Interim Condensed Consolidated Financial Statements 2022
        • Mandatory sustainability reporting for large companies
        • Webcast round up: Asia-Pacific developments in indirect taxation
        • The role of male allies in progressing towards gender parity
        • Global developments in Pillar 2 model rules
        • DAC6 in action: What we’ve learned from the first 18 months of disclosures
        • Holding banking to account: the real diversity and inclusion picture
        • Climate reporting – responding to market expectations
        • Measuring diversity and inclusion: part of the ‘G’ in ESG
        • Fighting inflation now using digital
        • All rise: Actions to take now to counter inflation
        • The impact of IFRIC’s agenda decision on cloud computing costs
        • How businesses can push back against the pinch of inflation
        • How to Safeguard Your Business Against Inflation
        • 7 tips for getting in front of cash flow challenges
        • How to Manage Your Company’s Finances in the Face of Uncertainty
        • 60% of companies believe that measures against inflation are insufficient
        • The meaning of life, tax and the digital universe – an APAC perspective
        • The power of diversity: can life sciences maintain their lead?
        • Mid-market tech companies lead the way on diversity and inclusion
        • New globalisation: reshaping supply chains and evolving trade routes
        • Retail renaissance
        • IFRS Example Consolidated Financial Statements 2022
        • Expatriate tax - Hong Kong
        • ESG reporting: The mid-market’s route to action on sustainability
        • TCFD: Avoid the costs of falling behind
        • Tax - Pillar 1 and Pillar 2
          • Outlining challenges of Pillar 2 compliance for multinationals
          • What the OECD implementation package means for you
          • Gearing up for Pillar 2: Five actions businesses can take now
          • Why Pillar 2 needs to be at the forefront of strategic plans
          • Why businesses need to act now on OECD Pillar 2
          • International tax - OECD Pillar 1 and 2
        • Spotlight on COP27
        • Update on the ISSB from the IFRS Foundation
        • Update on developments: European Sustainability Reporting Standards
        • Navigating the changes to IFRS 2023
        • Navigating the changes to IFRS 2024
        • Best period of the year for doing HNWI’s tax planning
        • CSRD - a game-changing EU regulation
        • What are sustainability scope 1, 2 and 3 emissions?
        • International Sustainability Standards Board provides further transitional reliefs
        • Understanding Taiwan tax regulations
        • Tax regulators catching up to growth of remote working
        • IFRS Example Interim Condensed Consolidated Financial Statements 2023
        • The final drafts of the ESRS are out for comment
        • ISSB issues its first sustainability standards
        • Final European Sustainability Reporting Standards (ESRS) adopted by Europe
        • Overview of IFRS S1 and IFRS S2
        • CSRD reporting: Frequently asked questions
        • Taskforce on Nature-related Financial Disclosures (TNFD) publishes its final framework
        • IFRS Example Consolidated Financial Statements 2023
        • Transition Plan Taskforce publishes its final disclosure framework
        • California adopts new legislation on climate reporting
        • Promoting ESG excellence through tax
        • Understanding the impact of environmental taxes
        • Engaging with incentives to drive your ESG goals
        • Transparency and tax governance in the ESG era
        • How Italian inbound tax regime for workers will change
        • IFRS 2
          • Equity-settled share-based payment arrangements with employees
          • Basic principles of share-based payment arrangements with employees
          • Classification of share-based payment transactions and vesting conditions
          • What is IFRS 2?
        • COP
          • COP28: Mid-market firms should seize the opportunity from adaption and innovation
          • Keep up with COP28: Final days at COP28
          • COP28: Energy and industry day and Multilevel action day
          • Keep up with COP28: WCAS, Health Day and Finance Day
          • COP28 Overview day 1
        • Global transparency report 2022
        • Navigating Pillar 2
        • ISSB publishes amendments to enhance international applicability of SASB Standards
        • Our commitment to GFANZ and the progress made so far
        • Round-up of 2023 sustainability reporting
        • Transfer pricing disputes
        • IFRS 17 insights
          • IFRS 17 - Impact on non-insurance entities
        • Ten considerations for preparing TCFD climate-related financial disclosures
        • SEC adopts rules to enhance and standardise climate-related disclosures
        • IFRS Example Interim Condensed Consolidated Financial Statements 2024
        • IFRS Foundation and EFRAG jointly release interoperability guidance
        • Transfer pricing Africa landscape
        • Digital nomads and global mobility tax risk
        • Global Mobility: Remote Workforce Trends and Leveraging Data for an AI Future
        • Global mobility micro-PEs and how businesses can manage them
        • IFRS Example Financial Statements 2024
        • Tax proposals from UN could affect global mobility workforce
        • Farewell domicile – what’s next for globally mobile employees?
        • Get ready for IFRS 18
        • EFRAG releases the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME)
        • Navigating the changes to IFRS 2025
        • Managing the employee impact of USAID funding cuts
        • The Omnibus package – European Commission releases significant proposals to simplify EU regulations
        • IFRS Alerts
        • Omnibus package stop-the-clock proposal adopted by European Parliament
      • Podcasts
        • European Real Estate Podcast
        • European Real Estate Podcast
      • Women in business
      • Women in business 2018
      • Navigating the global economy
      • Why is blockchain technology gaining momentum?
        • What is blockchain? Exploring the fact and fiction
        • How your business can implement blockchain
        • The business realities of blockchain, today
      • Insights search
      • Digital disruption
      • Navigating IFRS
      • Taxing issues
      • Business health
      • Tackling rising inflation
      • Future of Europe 2018
        • Europe resilient as political landscape evolves
        • Nordic collaboration - a foundation for success
        • Europe keeping pace in global technology investment stakes
      • Future of the Americas 2018
        • Canada
        • America
        • Brazil
        • Mexico
        • Americas 2018: Argentina
      • Diversity and inclusion
      • Global trade
      • Global talent mobility hub
      • Indirect tax hub
      • Insights into IFRS 16
        • Lease incentives
        • Presentation and disclosure
        • IFRS 16 - Are you ready?
        • IFRS 16 - Lease payments
        • IFRS 16 - Sale and leaseback accounting
        • IFRS 16 - Transition choices
        • IFRS 16 - Lease term
        • IFRS 16 - Definition of a lease
        • IFRS 16 - Interim periods
        • IFRS 16 - Understanding the discount rate
      • Women in business 2019
        • Wib 2019 report
      • How to better manage digital risk
        • COVID-19 and cybersecurity
        • A to Z guide to cyber risk management
        • Digital risk: Technology is no silver bullet
        • Time to merge cyber security and data privacy
      • Global expatriate tax guide
      • Global transfer pricing guide
      • Women in Business 2020 Hub
        • Diversity: Committed to sustained action to effect positive change
        • Women in Business 2020
      • Grant Thornton UK LLP: Everyday inclusion is everyone’s issue
      • Grant Thornton Ireland: Creating a gender-balanced pipeline
      • Grant Thornton France: Keeping pace with progress
      • Grant Thornton India: Educating out gender bias
      • Supporting you to navigate the impact of COVID-19
        • COVID 19: Hedge accounting insights
        • IFRS - COVID19: Debt modifications
        • IFRS - COVID 19: Going concern considerations
        • IFRS - Alternative performance measures
        • Adjusting for the shock: Six key tips for transfer pricing in 2020
        • IFRS: Events after the reporting period
        • IFRS: Revenue recognition
        • COVID-19 accounting considerations - Government grants
        • COVID 19: Accounting for lease modifications
        • Impairment of intangible assets and goodwill
        • Navigating IFRS in view of the Coronavirus
        • 2020 deferred tax provision
        • Cash management in stressed conditions
        • Individual and employer tax considerations for Coronavirus
        • COVID-19: Financial reporting and disclosures
        • Reporting the impact of COVID-19 Reporting the impact of COVID-19 on your business
        • Tax resilience amid global disruption
        • Professional Services
        • Building business resilience in response to COVID-19
      • Global business pulse
      • Methodology - Global business pulse
      • Global business pulse - Professional services
      • Global business pulse - Technology
      • Global business pulse - Hotels
      • Recovery through resilience
        • Shifting attitudes: International sales and supply chains
        • Restoring focus through global compliance management
        • Rethinking resilience in recovery
      • Private equity
      • Retuning your business hub
        • Good governance precedes a healthy recovery
        • Technology can accelerate a more resilient future for businesses
        • Agile operations can thrust businesses ahead
        • Put your people first
        • Raise finance to invest in change
        • Preparing for regulatory changes
        • Preparing for a new competitive landscape
        • Get to know your customers again
        • Pause for a pit stop
      • Global business pulse historic library
        • Global business pulse - ASEAN
        • Global business pulse - sector analysis
        • Global business pulse - sector analysis
        • Global business pulse - sector analysis
        • Global business pulse - North America
        • Global business pulse - Latin America
        • Global business pulse - European Union
        • Global business pulse - Asia Pacific
        • Global business pulse - North America
        • Global business pulse - Latin America
        • Global business pulse - European Union
        • Global business pulse - Asia Pacific
        • Global business pulse - North America - H1 2020
        • Global business pulse - Latin America - H1 2020
        • Global business pulse - European Union - H1 2020
        • Global business pulse - Asia Pacific - H1 2020
        • Global business pulse
        • Global business pulse
        • Global business pulse - H1 2020
      • Global ambitions
      • Women in business 2021
      • Women in business 2022
      • Sustainability webinar - ASEAN
      • International growth
      • Country profiles
        • Country profiles
        • France: Productivity, creativity, opportunity
        • China: Driving growth through innovation
        • Japan: Stability and innovation
        • The UK: Open for business
        • Brazil: A bright future
        • Argentina: An investable nation
        • South Africa: Welcoming foreign investors
        • Italy: A gateway between Europe and the world
        • Canada: where innovation meets opportunity
        • Germany: Europe’s powerhouse
        • Australia: A blend of stability and innovation
      • International indirect tax guide
        • Indirect tax - Albania
        • Indirect tax - Algeria
        • Indirect tax - Argentina
        • Indirect tax - Australia
        • Indirect tax - Austria
        • Indirect tax - Azerbaijan
        • Indirect tax - Bahrain
        • Indirect tax - Bangladesh
        • Indirect tax - Belarus
        • Indirect tax - Belgium
        • Indirect tax - Benin
        • Indirect tax - Botswana
        • Indirect tax - Brazil
        • Indirect tax - Bulgaria
        • Indirect tax - Burkina Faso
        • Indirect tax - Cambodia
        • Indirect tax - Canada
        • Indirect tax - Channel Islands - Jersey
        • Indirect tax - Chile
        • Indirect tax - China
        • Indirect tax - Colombia
        • Indirect tax - Congo DRC
        • Indirect tax - Costa Rica
        • Indirect tax - Côte d’Ivoire
        • Indirect tax - Croatia
        • Indirect tax - Cyprus
        • Indirect tax - Czech Republic
        • Indirect tax - Denmark
        • Indirect tax - Dutch Caribbean (Aruba)
        • Indirect tax - Dutch Caribbean (Bonaire)
        • Indirect tax - Dutch Caribbean (Curacao)
        • Indirect tax - Dutch Caribbean (Sint Maarten)
        • Indirect tax - Ecuador
        • Indirect tax - Egypt
        • Indirect tax - El Salvador
        • Indirect tax - Estonia
        • Indirect tax - Ethiopia
        • Indirect tax - Finland
        • Indirect tax - France
        • Indirect tax - Gabon
        • Indirect tax - Georgia
        • Indirect tax - Germany
        • Indirect tax - Gibraltar
        • Indirect tax - Greece
        • Indirect tax - Guatemala
        • Indirect tax - Guinea
        • Indirect tax - Hungary
        • Indirect tax - Iceland
        • Indirect tax - India
        • Indirect tax - Indonesia
        • Indirect tax - Ireland
        • Indirect tax - Israel
        • Indirect tax - Italy
        • Indirect tax - Japan
        • Indirect tax - Kazakhstan
        • Indirect tax - Kenya
        • Indirect tax - Kosovo
        • Indirect tax - Kyrgyzstan
        • Indirect tax - Liechtenstein
        • Indirect tax - Lithuania
        • Indirect tax - Luxembourg
        • Indirect tax - Malawi
        • Indirect tax - Malaysia
        • Indirect tax - Mali
        • Indirect tax - Malta
        • Indirect tax - Mauritania
        • Indirect tax - Mexico
        • Indirect tax - Moldova
        • Indirect tax - Morocco
        • Indirect tax - Namibia
        • Indirect tax - New Zealand
        • Indirect tax - Nicaragua
        • Indirect tax - Niger
        • Indirect tax - Nigeria
        • Indirect tax - North Macedonia
        • Indirect tax - Norway
        • Indirect tax - Pakistan
        • Indirect tax - Paraguay
        • Indirect tax - Peru
        • Indirect tax - Philippines
        • Indirect tax - Poland
        • Indirect tax - Portugal
        • Indirect tax - Puerto Rico
        • Indirect tax - Qatar
        • Indirect tax - Romania
        • Indirect tax - Saudi Arabia
        • Indirect tax - Senegal
        • Indirect tax - Serbia
        • Indirect tax - Singapore
        • Indirect tax - Slovakia
        • Indirect tax - Slovenia
        • Indirect tax - South Africa
        • Indirect tax - South Korea
        • Indirect tax - Spain
        • Indirect tax - Sweden
        • Indirect tax - Switzerland
        • Indirect tax - Taiwan
        • Indirect tax - Tajikistan
        • Indirect tax - Thailand
        • Indirect tax - The Netherlands
        • Indirect tax - Trinidad and Tobago
        • Indirect tax - Turkey
        • Indirect tax - Uganda
        • Indirect tax - Ukraine
        • Indirect tax - United Arab Emirates
        • Indirect tax - United Kingdom
        • Indirect tax - United States
        • Indirect tax - Uruguay
        • Indirect tax - Venezuela
        • Indirect tax - Vietnam
        • Indirect tax - Yemen
        • Indirect tax - Zimbabwe
        • International indirect tax guide
      • Women in business 2023
        • The push for parity
        • Why the mid-market should push for parity
      • International business
        • Navigating tariffs
        • Building resilience in international business
        • Top five constraints to international business in the mid-market
        • Brand and international marketing – breaking global barriers
        • The key to international business: Investing in people
        • International business: Mid-market growth and expansion
        • Scanning the horizon: Mid-market sets sights on global trade growth
        • Appetite for investment grows among mid-market leaders
        • Mid-market businesses lifted by rising tide of optimism
        • The US mid-market
        • Staying one step ahead
        • Beyond the paycheck: Retaining and attracting talent in a transient world
        • Trading Places
        • Mid-market businesses look past slowdown and plan for growth
        • Three threats the mid-market saw coming for 2023
      • Women in business
        • Women in Business 2025
        • Women in tech: A pathway to gender balance in top tech roles
        • Women in leadership: a pathway to better performance
        • Pathways to Parity: Back to office, a backwards step?
        • Pathways to Parity: Strategies for success
        • Pathways to Parity: Leading the way
        • Women in business: Regional picture
        • Women in business: The global picture
        • Women in business
        • Women in business
      • Sustainability
        • The journey to a sustainable future

    Connect Connect

    • Meet our people
    • Contact us
    • Global reach

    About About

    • About us
    • Careers
    • Press
    • Modern slavery statement
    • GPPC

    Legal Legal

    • Privacy policy
    • Disclaimer
    • Site map
    • Unauthorised trademark use
    • Transparency report 2022 PDF [8963 kb]
    • Cookie settings

    Services Services

    • Advisory
    • Assurance
    • Tax

    Follow usFollow us

    © 2025 Grant Thornton International Ltd (GTIL) - All rights reserved. "Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.

    Sign in with LinkedIn Close
    Sign in with LinkedIn to save articles to your bookmarks.
    Privacy policy