tmd-other-news-in-brief-01-12-2017 | KPMG | UK
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Other news in brief

Other news in brief

A round up of other news this week.


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The OECD has released additional guidance on the implementation of country by country reporting, which addresses specific issues including how to report amounts taken from financial statements prepared using fair value accounting, how to treat a negative figure for accumulated earnings, how to treat mergers/acquisitions/de-mergers, how to treat short accounting periods, and the definition of total consolidated group revenue.

The OECD has opened the fourth round of Mutual Agreement Procedure (MAP) peer reviews under BEPS Action 14. These reviews will cover Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal.

Jim Harra has been appointed as the Second Permanent Secretary at HMRC.

KPMG UK Vice Chair James Stewart comments on the Government’s Industrial Strategy.

Banking Partner Rob Smith comments on the Bank of England stress test results.

Ed Thomas, UK Head of Transport at KPMG, comments on the Government’s new rail strategy.

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