Products

Digital Report - immediate delivery to your email.

Date of Publishing: 2023.
No. of Pages: 26.

The banking system was subjected to significant forces in 2022, including inflation, rising interest rates, equity and bond market declines, plunging cryptocurrency prices, consequences (political, trade, economic) of the Russia-Ukraine conflict, lingering effects of the COVID pandemic, and—to at least some extent—the reemergence of consumers from pandemic isolation.

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Contents:

1. ‘Still work to do’ to meet core and emerging supervisory expectations.

2. Responding to forces of innovation.

3. Fortifying governance and controls as part of core safety and soundness.

3.1. Data governance and reporting.

3.2. Cyber and information technology (IT) risk.

3.3. Bank Secrecy Act (BSA)/anti-money laundering (AML) and sanctions.

3.4. Consumer protection and financial inclusion.

4. Expanding the scope of financial risk management.

4.1. Capital.

4.2. Liquidity.

4.3. Climate-related financial risk.

5. Looking forward to an active 2023.

6. Endnotes.

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Digital Report - immediate delivery to your email.

Date of Publishing: September, 2020.

Appendix A - Industry-Specific Insights
Appendix B - Entities Reporting Under IRS Standards.
Appendix C - Deloitte Contacts and Acknowledgements.
Appendix D - Questions in DG Topic 9 and 9A.
Appendix E - Summary of Changes.

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 Digital Report - immediate delivery to your email.

Date of Publishing: 2023.
No. of Pages: 162.

 Contents

1. Electricity Transition in 2022.

2. The Big Picture.

2.1. Wind and solar emerge as the world’s future superpowers.

2.2. The world’s largest clean electricity sources are underperforming.

2.3. Close to a tipping point where clean sources meet all demand growth.

2.4. A new era of declining power sector emissions.

3. Global Electricity Trends.

3.1. Generation.

3.2. Demand.

3.3. Emissions.

4. Electricity Source Trends.

4.1. Solar.

4.2. Wind.

4.3. Hydro.

4.4. Coal.

4.5. Bioenergy.

4.6. Gas.

4.7. Nuclear.

5. Country and Region Deep Dives.

5.1. China.

5.2. United States.

5.3. India.

5.4. European Union.

5.5. Japan.

5.6. Russia.

5.7. South Korea.

5.8. Saudi Arabia.

5.9. Indonesia.

5.10. Iran.

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Digital Report - immediate delivery to your email.

Date of Publishing: March, 2021.
No. of Pages: 179.

This guide has been prepared by EY Russia to give the potential investor an insight into Russia and its economy and tax system, provide an overview of forms of business and accounting rules and answer questions that frequently arise for foreign businesses. Russia is a fast-developing country and is committed to improving the investment climate and developing a better legal environment for doing business. On the one hand, this makes doing business in Russia an attractive prospect; on the other, it can make for difficult decisions both when starting a business and further down the line.

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Contents:

1. Welcome to Russia.
2. General Business Information.
- Public holidays.
* The Russian legal system.
- The court system.
- Registration, certification and disclosure.
- Registration of rights in real estate.
- Corporate law LLCs vs JSCs.
- Contract law.
* The financial system.
- Banking system.
- FATCA implementing legislation.
- Automatic exchange of tax information (CRS).
- Basic principles of Russian securities regulation.
* Currency control.
- General principles.
- Currency control restrictions for Russian residents.
- Liability for violation of currency law.
* Competition law.
- Merger control.
- Abuse of dominance.
- Anti-competitive agreements, concerted actions and illegal coordination.
- Unfair competition.
- State aid.
- Trade law.
- The Eurasian Economic Union.
* Licensing.
- Permits for certain activities. 
- Licenses for subsurface access.
- Environmental permits.
- Recycling requirements.
* Data protection and privacy.
- Regulation of the digital sphere.
- Investment platforms (crowdfunding).
- Financial platforms (marketplaces).
- Digital financial assets (tokens) and related information systems.
- Cryptocurrency.
* Sanctions and restrictive measures.
3. Tax System.
- Tax rates.
- Penalties for late payment and tax filing violations.
- Corporate Profits Tax.
- Taxpayers.
- Tax year.
- Russian legal entities.
- Rates.
- Tax base.
- Taxable income.
- Exempt income.
- Tax-deductible expenses.
- Unjustified tax benefit.
- Interest.
- Depreciation.
- Investment tax credit.
-Expenses subject to special rules.
- Loss carry-forward.
- Dividend income.
- Capital gains and losses.
- Tax reporting and payment.
- Tax accounting.
- Foreign companies operating through a branch or representative office (FLEs).
- Tax compliance requirements.
- PE risk for profits of an FLE attributable to its Russian business.
4.  Real Estate Transaction Costs and Taxes Sale of real estate via an asset deal.
- Sale of real estate via a share deal. 
5.  Tax Control Tax audits.
- Administration of major taxpayers.
- Digital tax control.
- Tax Monitoring.
- Hot trends.
6. Value Added Tax (VAT) Taxpayers.
- Registration.
- Taxable operations.
- Place of supply of goods and services.
- Rates.
- Non-taxable supplies.
- Time of supply.
- Calculation of VAT.
- Recovery of VAT by taxpayers.
- Tax reporting and payment.
- Imported goods.
- Withholding of VAT on purchases from foreign legal entities.
- VAT on e-services.
- VAT and the EAEU.
7.  Corporate Property Tax Taxpayers.
- Tax base.
- Tax rate.
- Tax reliefs.
- Tax reporting.
8. Other Taxes Excise duty.
- Transport tax.
- Mineral extraction tax.
- Additional income tax on hydrocarbon production.
- Other taxes and duties.
9. International Taxation Matters Taxation of Russian-source income of FLEs without a PE in Russia.
- Treaty relief.
- Foreign tax relief.
- MLI.
10. “Deoffshorization” Measures CFC rules.
- The concept of Russian tax residence for foreign companies.
 - The beneficial ownership concept.
- Special administrative districts.
11. Tax Treatment of Company Reorganizations.
12. Customs Overview.
- Eurasian Economic Union of Russia, Belarus, Kazakhstan, Armenia and Kirgizia. 
- Import duties.
- Export duties.
- Customs value.
- Customs coding.
- Customs procedures.
- CIS free trade regime.
- Free trade with other countries.
- Tariff preferences for goods originating from developing and/or least developed countries.
- Import permissions. 
13. Transfer Pricing Overview. 
- Scope of TP control.
- TP methods.
- Documentation requirements.
- TP audits.
- Penalties. 
- Penalty relief.
- Advance pricing agreements. 
- Mutual Agreement Procedure.
14. Investment Promotion Measures Special economic zones (SEZs) 125 Special investment contracts (SPICs).
- Regional investment projects (RIPs).
- Investment protection and promotion agreement (IPPA). 
15. Offshore Oil and Gas Developments.
16. Financial Reporting and Auditing Sources of accounting principles.
- Applicability of IFRS for consolidated financial statements of public companies in Russia.
- Significant accounting concepts for investors.
- Disclosure, reporting and filing requirements.
17. Individuals Personal income tax.
- General 143 Who is liable?
- Definition of resident.
- Object of taxation
- Tax rates.
- Tax collection procedure.
- Capital gains and losses. 
- Tax deductions. 
* Immigration. 
- Highly Qualified Specialists (HQS).
- Submission of forecasts of foreign labor needs (quota applications).
- Work permits. 
- Work visas.
- Notifications. 
- Registration and deregistration.
- Sanctions for non-compliance with immigration legislation.
- Mandatory notification of second citizenship. 
- Liability. 
* Social security.
- Exemptions.
- Social contribution rates.
- Workplace accident insurance.
- Russian labor law.
- Sanctions for non-compliance.
18. Appendices
Appendix 1: Useful addresses and telephone number.
Appendix 2: Exchange rates (as of year’s end).
Appendix 3: Treaty withholding tax rates.
Appendix 4: Blacklist of jurisdictions approved by the Ministry of Finance.
Appendix 5: Blacklist of jurisdictions approved by the Federal Tax Service.
Appendix 6: Compliance calendar 172 EY in the CIS 179.

Digital Report - immediate delivery to your email.

Date of Publishing: 2023.
No. of Pages: 18.

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Contents:

1. A new geostrategic era.

2. The war in Ukraine.

3. China-Western Decoupling.

4. Geopolitical Swing States.

5. Focus on Economic Self-Sufficiency.

6. Hardening of Technology Blocks.

7. Energy Security Imperative.

8. Multispeed ESG Policies.

9. Inflation-Recession Paradox.

10. Food insecurity and Instability.

11. Latin America Left-Leaning Governments.

12. Market Themes and Business Impact.

13. Geostrategic Priorities.

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Digital Report - immediate delivery to your email.

Date of Publishing: February, 2022.
No. of Pages: 40.

This paper is the first step in a public discussion between the Federal Reserve and stakeholders about central bank digital currencies (CBDCs). For the purpose of this paper, a CBDC is defined as a digital liability of a central bank that is widely available to the general public. In this respect, it is analogous to a digital form of paper money.  

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Contents

1. Key Topics.

2. Public Outreach.

3. Introduction.

4. The Existing Forms of Money.

5. The Payment System. 

6. Recent Improvements to the Payment System.

7. Remaining Challenges for the Payment System.

8. Digital Assets.

9. Central Bank Digital Currency. 

10. Uses and Functions of a CBDC.

11. Potential Benefits of a CBDC. 

12. Potential Risks and Policy Considerations for a CBDC. 

13. Seeking Comment and Next Steps. 

14. CBDC Benefits, Risks, and Policy Considerations.

15. CBDC Design. 

16. Appendix A: Federal Reserve Research on Digital Currencies. 

17. Technological Experimentation.

18. Economic and Policy Research. 

19. Stakeholder Engagement and Outreach. 

20. International Collaboration. 

21. Central Bank Money.

22. Commercial Bank Money. 

23. Nonbank Money.

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Digital Report - immediate delivery to your email.

Date of Publishing: 2023.
No. of Pages: 18.

Natural Fancy white and Fancy black diamonds are not routinely submitted to GIA for grading (fewer than 2,000 since 2008). These fancy-color diamonds are distinctive since the causes of color generally are not atomic-scale defects, but nanometer- to micrometer-sized inclusions that reduce the diamond’s transparency by scattering or absorbing light (some exceptions exist among Fancy black diamonds). To clarify, Fancy white diamonds are those rare stones colored by inclusions that give a “whitish” appearance, and are distinct from “colorless” diamonds on the D-to-Z scale. These two colors, often thought of as opposites in the color world, are grouped here as outliers within the colored diamond world. Both can be colored by inclusions so numerous the stone would fall below the I3 grade on the clarity scale, demonstrating that inclusions, often perceived as a negative quality factor, can create a distinctive appearance. Among the Fancy white diamonds examined for this study, the vast majority (82%) were type IaB, making them a rare subset of a rare diamond type. Based on prior geological research, these are surmised to be mostly sublithospheric in origin (i.e., forming more than 250 km below the earth’s surface). The Fancy white diamonds generally have a different chemistry from D-to-Z type IaB diamonds, with greater quantities of several hydrogen- and nickel-related defects. Among Fancy black diamonds, the major causes of color are either micrometer-sized dark crystal inclusions, nanometer-sized inclusions clustered into clouds, or a combination of the two. For these two colors of diamond, we summarize their gemological properties along with the absorption and luminescence spectra of a representative subset of diamonds from each color, examining how they deviate from the standard grading methodology. Because of their rarity, there has been very little systematic study of either of these color categories, and never a sample set of this quantity, which includes data for ~500 Fancy white and ~1,200 Fancy black diamonds.

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Contents:

1. Causes of Color.

2. Spectroscopy.

3. Gemological Observations.

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Digital Report - immediate delivery to your email.

Date of Publishing: November 2020.
No. of Pages: 16.

With the US election largely settled, Goldman Sachs Research has updated its global economic outlook. It is above consensus forecasts for growth in most major economies in 2021. At the most basic level, Goldman Sachs Research views the coronavirus recession as much more V-shaped than previous postwar cycles. Just as the global economy rebounded quickly (albeit partially) from the lockdowns in the spring, the expectation is for the current weakness to give way to much stronger growth when European lockdowns end and a vaccine becomes available. One important assumption underlying the forecast is that governments continue to do a reasonable job replacing private sector income lost in the disruption. In the United States, Goldman Sachs Research expects a $1 trillion stimulus package, potentially enacted before President-elect Joe Biden’s inauguration on January 20. While this is less than half of what might have been seen under a Democratic sweep in the election, it should suffice for a small positive fiscal impulse to US growth in coming quarters.

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Contents: 

1. GDP Forecast 2020 - 2022: Goldman Sachs vs. the Bloomberg.
2. A Small fiscal US stimulus ahead: Impact on Budget Deficit & Impact on HDP level. 
3. Sharp Rises in Hospitalizations and Infections following colder weather.
4. Renewed Partial Lockdowns in Europe and US.
5.Super-forecasters and Experts  Remain Constructive on Vaccine Outlook.
6. Frontline Healthcare Workers, Essential Workers and the Elderly Would Get Vaccine First.
7. A Larger Vaccine GDP Boost to the US and the Europe to China.
8. Limited Increases in Unemployment in Europe and Japan and Sharp Declines in North America. 
9. Surprisingly  Few Bankruptcies and  Elevated Business Formation.
10. Low inflation and Policy Rates in Coming Years.

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Digital Report - immediate delivery to your email.

Date of Publishing: January 2023.
No. of Pages: 110.

Contents:

1. Assessing the Risk of a US Recession.

1.1. Key Arguments in Favor of a US Recession.

1.2. Key Arguments against US Recession.

1.3. 60/40 Stock/Bond Portfolios.

1.4. Our One- and Five-Year Expected Expected Returns.

1.5. Our Tactical Tilts.

1.6. Additional Risks to Our Outlook.

2. 2023 Global Economic Outlook.

2.1. United States.

2.2. Eurozone.

2.3. United Kingdom.

2.4. Japan.

2.5. Emerging Markets.

3. 2023 Financial Markets Outlook.

3.1. US Equities.

3.2. Non-US Developed Market Equities.

3.3. Eurozone Equities.

3.4. UK Equities.

3.5. Japanese Equities.

3.6. Emerging Market Equities.

3.7. Global Currencies.

3.8. Global Fixed Income.

3.9. Global Commodities.

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Digital Report - immediate delivery to your email.

Date of Publishing: December 2022.
No. of Pages: 22.

Air transport makes an important contribution to global economic development. The wider economic benefits of the industry reflect a combination of the rise in connectivity between countries and cities – enabling the flow of goods, people, capital, technology, and ideas – as well as the long-term trend decline in real air transport costs which underpins these flows. The impact of Covid-19 saw an abrupt and massive decline in connectivity in 2020, with the number of unique city pairs falling by 30% or more than 6,500 routes. The recovery since that time has been more subdued, as travel restrictions have gradually been removed and routes re-opened around the world. To date, domestic air connectivity has recovered to around 89% of its pre-COVID level and international connectivity is currently at around 68% of the level of 2019. The gap between the two is closing, reflecting the broader re-opening of international routes over the course of this year. Despite the observed recovery in the number of city pair routes, it is important to note that at least initially, the frequency on those routes is unlikely to be immediately restored to pre-pandemic levels. In other words, the return of capacity will lag the recovery in the absolute number of city-pair connections. 

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Contents:

1. The Big Picture.

2. Significant headwinds.

3. Oil.

4. Inflation.

5. Central banks.

6. The strength of the US dollar.

7. Recent Trends in Air Transport.

8. The Outlook for Air Transport.

9. Industry Financial Performance.

10. Underlying assumptions.

11. Consumers.

12. The wider economy.

13. Capital providers.

14. Labor.

15. Fuel.

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16. Regions.

17. Risks.

 Digital Report - immediate delivery to your email.

Date of Publishing: 2023.
No. of Pages: 462.

 

Contents:

Chapter 1. Energy supply chains in transition.

1.1. Highlights.

1.2. The clean energy transition.

1.3. Implications of net zero for supply chains.

Chapter 2. Mapping out clean energy supply chains.

2.1. Assessing vulnerabilities in supply chains.

2.2. Geographic diversity and energy security.

2.3. Resilience of supply chains.

2.4. Supply chain sustainability.

Chapter 3. Mining and material production.

3.1. Material needs for net zero emissions.

3.2. Mineral extraction.

3.3. Materials production.

Chapter 4. Technology manufacturing and installation.

4.1. Mass manufacturing of clean technologies and components.

4.2. Installation of large-scale, site-tailored technologies.

Chapter 5. Enabling infrastructure.

5.1. The role of enabling infrastructure.

5.2. Electricity grids.

5.3. Hydrogen transport and storage.

5.4. CO2 management infrastructure.

5.5. Focus on repurposing existing infrastructure.

Chapter 6. Policy priorities to address supply chain risks.

6.1. Designing policies for supply chains.

6.2. Prioritizing policy action.

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Digital Report - immediate delivery to your email.

Date of Publishing: 2023.
No. of Pages: 142.

 

Contents:

1. Electric Vehicles Initiative.

2. Trends and developments in EV markets.

2.1. Electric light-duty vehicles.

2.2. Electric heavy-duty vehicles.

2.3. Charging infrastructure.

2.4. Batteries.

3. Policy developments and corporate strategy.

3.1. Overview.

3.2. Policy to develop EV supply chains.

3.3. Policy support for electric light-duty vehicles.

3.4. Policy support for electric heavy-duty vehicles.

3.5. Policy support for EV charging infrastructure.

3.6. A multiplying number of international initiatives and pledges.

3.7. Electrification plans by original equipment manufacturers (OEMs).

3.8. Global spending on electric cars continues to increase.

3.9. Finance, venture capital and trade.

4. Prospects for electric vehicle deployment..

4.1. Outlook for electric mobility.

4.2. Battery demand.

4.3. Charging infrastructure.

4.4. Impact on energy demand and emissions.

4.5. General annex.

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Digital Report - immediate delivery to your email.

Date of Publishing: 2023.
No. of Pages: 181.

 

Table of contents:

1. Introduction.

2. Overview and key findings.

3. Power sector.

3.1. Overview of power investment.

3.2. Generation.

3.3. Final investment decisions (FIDs).

3.4. Electricity grids and battery storage.

3.5. Implications.

4. Fuel supply.

4.1. Overview.

4.2. Upstream oil and gas.

4.3. Midstream and downstream oil and gas.

4.4. Oil and gas industry transitions.

4.5. Low-emission fuels.

4.6. Coal.

4.7. Critical minerals.

4.8. Implications.

5. Energy end use and efficiency.

5.1. Buildings.

5.2. Transport.

5.3. Industry.

5.4. Implications.

6. R&D and technology innovation.

6.1. Spending on energy R&D.

6.2. VC funding of early-stage energy technology companies.

6.3. Implications.

7. Sustainable Finance.

7.1. Overview.

7.2. Sustainable Investing.

7.3. Sustainable Debt Issuance.

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Digital Report - immediate delivery to your email.

Date of Publishing: 2023.
No. of Pages: 206.

 

Contents:

1. Assumptions and Convention.

2. Further Information.

3. Data.

4. Preface.

5. Foreword.

6. Executive Summary.

Chapter 1. Global Prospects and Policies.

A Rocky Recovery 

A Challenging Outlook

Downside Risks Dominate

Policy Priorities: Walking a Narrow Path

Box 1.1. House Prices: Coming off the Boil

Box 1.2. Monetary Policy: Speed of Transmission, Heterogeneity, and Asymmetries.

Box 1.3. Risk Assessment Surrounding the World Economic Outlook Baseline Projections.

Commodity Special Feature: Market Developments and the Macroeconomic Impact of Declines in Fossil Fuel Extraction.

References.

Chapter 2. The Natural Rate of Interest: Drivers and Implications for Policy.

Introduction.

Trends in Real Rates over the Long Term.

Measuring the Natural Rate.

Drivers of the Natural Rate.

The Outlook for the Natural Rate.

Policy Implications.

Conclusion.

Box 2.1. The Natural Rate of Interest and the Green Transition.

Box 2.2. Geoeconomic Fragmentation and the Natural Interest Rate.

Box 2.3. Spillovers to Emerging Market and Developing Economies.

References.

Chapter 3. Coming Down to Earth: How to Tackle Soaring Public Debt.

Introduction.

Macroeconomic Drivers of the Debt-to-GDP Ratio.

Debt Restructuring and Its Effects.

Going Granular: Case Studies of Debt Restructuring.

Conclusions and Policy Implications.

Box 3.1. Market Reforms to Promote Growth and Debt Sustainability.

Box 3.2. Monetary and Fiscal Interactions.

References.

Chapter 4. Geoeconomic Fragmentation and Foreign Direct Investment.

Introduction.

Early Signs of FDI Fragmentation.

Which Host Countries Are More Vulnerable to FDI Relocation? 

FDI Spillovers to Host Countries.

A Model-Based Quantification of the Costs of FDI Fragmentation.

Policy Implications.

Box 4.1. Rising Trade Tensions.

Box 4.2. Balance Sheet Exposure to Fragmentation Risk.

Box 4.3. Geopolitical Tensions, Supply Chains, and Trade.

References.

Statistical Appendix.

Assumptions.

What’s New.

Data and Conventions.

Country Notes.

Classification of Countries.

General Features and Composition of Groups in the World Economic Outlook Classification.

Table A. Classification by World Economic Outlook Groups and Their Shares in Aggregate GDP, Exports of Goods and Services, and Population, 2022.

Table B. Advanced Economies by Subgroup.

Table C. European Union.

Table D. Emerging Market and Developing Economies by Region and Main Source of Export Earnings.

Table E. Emerging Market and Developing Economies by Region, Net External Position, Heavily Indebted Poor Countries, and Per Capita Income Classification.

Table F. Economies with Exceptional Reporting Periods.

Table G. Key Data Documentation.

Box A1. Economic Policy Assumptions Underlying the Projections for Selected Economies.

List of Tables.

Output (Tables A1–A4).

Inflation (Tables A5–A7).

Financial Policies (Table A8).

Foreign Trade (Table A9).

Current Account Transactions (Tables A10–A12).

Balance of Payments and External Financing (Table A13).

Flow of Funds (Table A14).

Medium-Term Baseline Scenario (Table A15).

World Economic Outlook Selected Topics 173 IMF Executive Board Discussion of the Outlook, March 2023.

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The one-hour class will concentrate on the preparation Federal and State Income Tax for individuals.

WHO SHOULD ATTEND? – individuals, accountants, students.

BY THE END OF THIS COURSE, YOU WILL BE ABLE TO: 

• Prepare Federal and State Income Tax Return for individuals.
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• Use TurboTax software.

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Digital Report - immediate delivery to your email.

Date of Publishing: 2022.
No. of Pages: 67.

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Contents:

ABOUT THE NTA:

1.  Organizational Philosophy of the NTA.

2. Concepts for management of tax administration.

2.1. Enhancement of services for taxpayers. 

2.2. Promotion of administrative work efficiency and enhancement of organizational foundations.

2.3. Proper and fair taxation and collection and remedy for taxpayer rights.

2.4. Proper management of liquor administration,

2.5. Proper administration of services by Certified Public Tax Accountants (CPTAs).

2.6. Results Evaluation（Evaluation of Policies） and improvement of tax administration. Column1 “Future Vision of Tax Administration” as envisioned by the NTA.

3. Overview of the national tax organization.

3.1. National revenue and taxes.

3.2. NTA budget.

3.3. Organizational structure and number of personnel of the NTA.

EFFORTS FO ENCHANCEMENT OF SERVICES FOR TAXPAYERS:

1. Providing information, etc.

1.1. The NTA website.

1.2. Tax education.

1.3. Lectures.

1.4. Briefings for taxpayers.

1.5. Tax consultation.

1.6. Advance inquiries..

2. 2 e-Tax (Online national tax return filing and tax payment system). Column3 Measures for improving the convenience of e-Tax..

3. Filing for tax return.

3.1. Promotion of filing by e-Tax at home.

3.2. Response to diverse taxpayer needs. 

4. Promotion of cashless payment.

5. Efforts towards My Number System.

5.1. Outline of My Number System.

5.2. Actions as the entity utilizing My Numbers and Corporate Numbers.

5.3. Promotion of popularization of My Number Card.

5.4. Actions as the entity assigning Corporate Numbers.

6. Promoting digitalization of administrative services. Column4 “Center-based system for Internal administrative tasks”

7. Proper withholding tax system operation.

8. Actions for the amended Consumption Tax Act.

8.1. Storing eligible invoices is required for consumption tax (Invoice System).

8.2. Measures for smooth and appropriate shifting of consumption taxes.

9. Cooperation with private organizations.

PROPER AND FAIR TAXATION AND CONTROL.

1. Promotion of proper and fair taxation.

1.1. Priority matters addressed in the tax examinations.

1.2. Utilizing approaches other than field examinations.

1.3. Data and Information.

1.4. Criminal investigation.

2. Ensuring tax payment.

2.1. Establishment of voluntary tax payment.

2.1. Efforts to promote reduction of tax delinquency.

2.2. The Office of Tax Collections Call Center.

2.3. Public Auctions.

2.4. Accurate and efficient management of claims and liabilities.

3. Addressing international transactions.

3.1. Background.

3.2. Actions against the affluent class and corporations conducting cross-border transactions. ① Enhancement of information resources  ② Enhancement of human resources for examination  ③ Reinforcement of global networks.

3.3. Actions against the affluent class and corporations that conduct cross-border transactions.

4. Cooperation with foreign tax authorities.

4.1. Technical cooperation for developing countries.

4.2. Other technical assistance.

4.3. Cooperation among countries for tackling the challenges in tax administration. 

REMEDY FOR TAXPAYER RIGHTS.

1. Request for re-examination.

2. Request for reconsideration.

3. Litigation.

4. Trend in remedies for taxpayer rights.

LIQUOOR INDUSTRY

1. Situation of Liquor Industry.

1.1. Situation of domestic market. 

1.2. Situation of the Japan-made liquor exports.

1.3. Impact of the Covid-19 pandemic.

2. Efforts of the NTA.

2.1. Efforts for cultivating sales channels and promoting exports.

2.2. Branding and promotion of sake brewery tourism.

2.3. International negotiations for abolition of customs duties, import restrictions, etc.

2.4. Technological assistance. Column5 Initiatives to realize the registration of sake, shochu, awamori, etc. as the UNESCO Intangible Cultural Heritage.

2.5. Measures for small and medium enterprises.

2.6. Establishment of a fair trading environment of liquor.

2.7. Response to social demands.

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Digital Report - immediate delivery to your email.

Date of Publishing: 2021.
No. of Pages:  4.

The green loan market aims to facilitate and support environmentally sustainable economic activity. The Green Loan Principles (GLP) have been developed by an experienced working party, consisting of representatives from leading financial institutions active in the global syndicated loan markets, with a view to promoting the development and integrity of the green loan product.

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Contents:

 1. Introduction.
 2. Green Loan Definition.
 3. Green Loan Principles – Core Components. 
 3.1. Use of Proceeds.
 3.2. Process for Project Evaluation and Selection.
 3.3. Management of Proceeds.
 3.4. Reporting.

 4. Review.

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Digital Report - immediate delivery to your email.

Date of Publishing: 2023.
No. of Pages: 21.

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Contents:

1. Why we call them generation Alpha.

2. The Who, What, When, Where and How of Generation Alpha.

3. Engagement Across The Generations.

4. The Future Consumers.

5. The Future of Education.

6. The Future of Work.

7. Parenting and Leading.

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Digital Report - immediate delivery to your email.

Date of Publishing: January 2021.
No. of Pages: 80.

The report comes at a critical moment for the sporting goods industry, as COVID-19 continues to play out around the world. The impact of the pandemic is shifting consumer behaviors, and creating a requirement for careful analysis and strategic planning.  

This report is designed to present the latest thinking on themes that have either dominated the past year or will likely become cornerstones of the emerging reality. Our research drills down into a range of trends shaping the industry — including the rise of athleisure, the impact of digital, the surge in demand for home fitness solutions, and increasing inequality in physical activity. The report looks at the changing face of retail and the growing importance of sustainability, as well as new business models and the need for reformed supply chain relationships. Some of these trends were already in play ahead of COVID-19, while others represent a departure from the status quo. In both cases, companies face rising risks and opportunities. Finally, the report discusses potential strategies that might form the basis of a winning path forward.

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Contents:

1. The sporting good industry at a glance.
2. Foreword.
3. Contributors.
4. Acknowledgements.
5. Executive Summary.
6. Industry Review 2020: Managing the unmanageable.
7. Interview – Joe Preston, President and CEO, New Balance.
8. Industry outlook – persistent uncertainty, risks and opportunities.
9. Interview – Chirag Patel, CEO, Pentland Brands.

— Consumer shifts
1. Athleisure — the New Default and a Competitive Battleground.
2. Physical Activity Gap — an Opportunity to put Healthy Lifestyles within Reach of All.
3. Sustainability — the COVID-19-accelerated Next Normal.
4. Interview – Viviane Gut, Head of Sustainability, On AG.
— Digital leap
1. Digital-enabled Fitness and Exercise Communities Take Center Stage.
2. Leap Forward in Online — Accelerating Business Model Shift to DTC.
3. Interview – James Zheng, Executive Director and Group President, ANTA Sports.
and President and CEO, Amer Sports.
4. Marketing Shift from Assets to Influencers —an Opportunity to Make Digital Pay.
— Industry disruption
1. Retail Under Pressure — But a Critical Part of the Future Channel Mix.
Interview – Lisa Collier, Chief Product Officer, Under Armour.
2. Supply Chains —the Flexibility Imperative and a Raised Bar on Agility.
3. Interview – Dmitri Hu, Group Strategy Officer, Pou Chen Group / Yue Yuen Industrial
4. Winning in the Next Normal.

Digital Report - immediate delivery to your email.

Date of Publishing: 2021.
No. of Pages: 128.

For the fashion industry, 2020 was the year in which everything changed. As the coronavirus pandemic sent shockwaves around the world, the industry suffered its worst year on record with almost three quarters of listed companies losing money. Consumer behaviour shifted, supply chains were disrupted and the year approached its end with many regions in the grip of a second wave of infections. A turbulent and worrying year has left us all looking for silver linings — both in life and in business — knowing full well that we will need to make the most of them in the year ahead.
Indeed, according to McKinsey Global Fashion Index analysis, fashion companies will post approximately a 90 percent decline in economic profit in 2020, after a 4 percent rise in 2019. Given the ongoing uncertainty, our predictions for industry performance next year are focused on two scenarios. 

The first, more optimistic “Earlier Recovery” scenario envisages that global fashion
sales will decline by between 0 and 5 percent in 2021 compared to 2019. This would be predicated on successful virus containment in multiple geographies and a relatively rapid transition to economic recovery. In this scenario, the industry would return to 2019 levels of activity by the third quarter of 2022. 

Our second, “Later Recovery” scenario would see sales growth decline by 10 to 15 percent over the coming year compared with 2019. In this case, the virus would continue to wreak havoc despite widespread containment measures and fashion sales would only revert to 2019 levels in the fourth quarter of 2023.

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Contents:

1. Executive Summary.
2. Industry Outlook.
3. GLOBAL ECONOMY.
3.1. Living with the Virus.
3.3.1. Balancing speed with a discipline in a crisis.
3.2. Diminished Demand.
3.2.1. Covid-19 and the New Era of Luxury.
4. CONSUMER SHIFTS.
4.1. Digital Sprint.
4.1.1. Kering: Fast-Tracking a Digital Upgrade.
4.1.2. Alibaba: Innovating for China’s Advanced Ecosystem.
4.2. Seeking Justice.
4.2.1. Louis Vuitton: Hardwiring Accountability in a State of Flux.
4.3. Travel Interrupted.
4.3.1. Selfridges Group: Managing the Pivot to Local Shopping.
5. FASHION SYSTEM.
5.1. Less is More.
5.1.1. A More Circular Fashion Industry Will Require a Collective Effort.
5.2. Opportunistic Investment.
5.3. Deeper Partnerships.
5.3.1. Shahi Exports: Reforming the Fashion Supply Chain.
5.3.2. Risk, Resilience and Rebalancing in the Apparel Value Chain.
5.4. Retail ROI.
5.4.1. H&M Group: Making Retail More Resilient.
5.4.2. Mapping the Retail Portfolio of the Future.
5.5. Work Revolution.
6. THE STATE OF BEAUTY 2021.
7. MCKINSEY GLOBAL FASHION INDEX.

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Digital Report - immediate delivery to your email.

Date of Publishing: 2023.
No. of Pages: 74.

After the industry recorded a widely positive performance in 2021, the past year has seen multiple challenges, including the threat of global recession, war in Europe, continued supply chain challenges, and rapidly rising interest rates; all contributing to a world in disarray.

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1. Foreword.

2. Contributors.

3. Acknowledgments.

4. Executive Summary.

5. Sporting Goods 2023 at a glance.

6. Interview – Barbara Martin Coppola, Chief Executive Officer, Decathlon.

7. Economic environment – Navigating the recessionary wave.

8. Performance of the industry - US – Between a rock and a hard place.

9. Performance of the industry - China – China’s long horizons.

10. Interview – Colin Browne, Interim President and 34 Chief Executive Officer, Under Armour.

11. Interview – Tim Boyle, Chief Executive Officer, Columbia Sportswear Company.

12. Brand relevance – Becoming a brand super winner.

13. Interview – Ann Miller, EVP, Chief Legal Officer, Nike.

14. Interview – Holger Schwarting, Chairman of the Board, SPORT 2000 International .

15. Sustainability – Time to make it real.

16. Interview – Rakhil Hirdaramani, Director, Hirdaramani Group.

17. Interview – Sandra Wolf, Chief Executive Officer, Riese & Müller.

18. Nearshoring – Balancing acts.

19. Interview – Hoa Ly, Senior Vice President for Global Sourcing, adidas.

20. Investments in the industry – Sporting routes to profitable growth in private investments.

21. Interview – Andy Rubin, Deputy Chair, Pentland Group.

22. Contacts.

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Digital Report - immediate delivery to your email.

Date of Publishing: 2023.
No. of Pages: 127.

Fashion companies will need to rethink their operations. Many will update their organizational structures, introducing new roles or elevating existing ones to target key growth opportunities and respond more effectively to risk. Brands may also choose to see the next year as a time to team up with manufacturing partners to sharpen their supply chain strategies. This may involve nearshoring to better respond to fast-shifting consumer demand or leaning more heavily on data analytics and technology to manage inventory efficiently.

Distribution channel mixes are also ripe for reassessment. As e-commerce growth normalises after its pandemic boom, the sheen has started to wear off the direct-to-consumer digital model that propelled many brands over the past decade. As lockdown restrictions lifted, shoppers have made it clear that although they still value online channels — particularly within luxury, where online DTC and third-party platforms will continue to drive growth — shoppers also want brick-and-mortar experiences. Brands will also need to factor in the continued return of international travel to pre-pandemic rates, which will be buoyed by a strong US dollar. Wholesale and physical retail have a new role in revamping customer journeys, requiring brands to look beyond tier-one cities to be physically closer to consumers.

Brands will have to work hard to remain attractive to consumers, given the tough economic environment. Consumer behaviours in 2023 will depend greatly on household incomes. While higher-income households will be less affected by economic pressures and look likely to continue shopping for luxury goods, as in previous downturns, lower-income households will likely cut back or even eliminate discretionary spending, including apparel.

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Contents:

1. EXECUTIVE SUMMARY.

2. INDUSTRY OUTLOOK.

3. GLOBAL ECONOMY.

3.1. Global Fragility Managing Inflation for Growth.

3.2. Regional Realities Chalhoub Group: Capturing Fashion’s Growth Potential in the Middle East.

4. CONSUMER SHIFTS. 

4.1. Two-Track Spending Tapestry: Connecting With Customers ‘Is Not Just About Price’.

4.2. Fluid Fashion How Gen-Z is Propelling Gender-Fluid Fashion.

4.3. Formalwear Reinvented Hugo Boss: Reclaiming the Formalwear Space.

5. FASHION SYSTEM.

5.1. DTC Reckoning Allbirds: Conquering the New Multi-Channel Landscape.

5.2. Tackling Greenwashing A New Approach to Scaling Innovative Materials Puma: Moving Sustainability Beyond Marketing.

5.3. Future-Proofing Manufacturing MAS Holdings: Deconstructing Supply Chain Risks, and Rewards.

5.4. Digital Marketing Reloaded How Web3 Is Shaking Up Digital Marketing.

5.5. Organization Overhaul.

6. MCKINSEY GLOBAL FASHION INDEX.

7. THE STATE OF LUXURY 2023.

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Digital Report - immediate delivery to your email.

Date of Publishing: 2024
No. of Pages: 112

In 2024, the industry is expected to bear the impact of fluctuations in demand that have punctuated the past few years.

Marketing is another area of focus. After years of relying on performance marketing, brand marketing may increasingly take centre stage in the year ahead.

AS consumers travel with renewed enthusiasm in the year ahead, fashion companies may need to revamp how they engage with consumers who are shopping abroad.

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Contents:

1. Industry Outlook.

2. Global Economy.

3. Consumer shifts.

3.1. Vacation mode.

3.2. The new face of influence.

3.3. Outdoors Reinvented.

4. Fashion System.

4.1. Gen AI's Creative Crossroad.

4.2. Fast fashion's power plays.

4.3. All eyes on brand.

4.4. Sustainability rules.

4.5. Bullwhip snaps back.

5. McKinsey Global Fashion Index.

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Digital Report - immediate delivery to your email.

Date of Publishing: 2023.
No. of Pages: 32.

This report presents a collection of data that provides a baseline for answering some questions about how many people in America need and have access to mental health services.

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Contents:

1. Ranking Overview and Guidelines.

2. Key Findings.

3. State Rankings.

4. Adult Prevalence of Mental Illness.

5. Youth Prevalence of Mental Illness.

6. Adult Access to Care.

7. Youth Access to Care.

8. Mental Health Workforce Availability.

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Digital Report - immediate delivery to your email.

Date of Publishing: June 2021.
No. of Pages: 19.

The federal classification of cannabis as a narcotic drug has long stigmatized it and tended to obscure the history of cannabis as a widely respected and clinically utilized medicine. The Cannabis plant has been cultivated throughout recorded history for industrial and medicinal use, but what may be even more surprising to readers today is that cannabis was once a popular and accepted medicine in the modern United States. It took decades of anti-cannabis activism by the federal government—first by the Federal Bureau of Narcotics beginning in the late 1920s, and later by the Nixon administration—to change the mainstream opinion within the medical community that cannabis was a relatively harmless substance with numerous therapeutic applications. 

In 2019, a Pew Research Poll found that over 90% of Americans support legalizing medical cannabis, while an even more recent Gallup poll found that 68% also support legalizing cannabis for recreational use.1 2 Most states have now legalized some form of cannabis use, allowing the U.S. cannabis market to grow substantially. The 2020 cannabis industry was estimated at 20 billion USD, with projections that the industry may exceed 40 billion USD by 2024.3 As cannabis use expands in the U.S., issues that require the guidance of scientists and clinicians are rapidly arising. Patients are looking to their medical providers for information on cannabis safety, potential for interactions with pharmaceuticals, and therapeutic applications. However, the existing legal environment significantly hinders the ability of clinicians to engage with cannabis research or offer clear guidance. The U.S. federal government continues to classify cannabis as a Schedule I Controlled Substance, by definition meaning it has no accepted medical use and is unsafe to use even under medical supervision.4 This position cripples the ability of clinicians to advise patients or to influence the burgeoning cannabis industry.

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Contents:

1. INTRODUCTION & OBJECTIVES.

2. A BRIEF HISTORY OF MEDICAL CANNABIS.

3. THE IMPORTANCE OF THE ENDOCANNABINOID SYSTEM (ECS) IN HEALTH.

4. THE COMPLEX NATURE OF THE CANNABIS PLANT.

4.1. PHYTOCANNABINOIDS.

4.2. TERPENES & FLAVONOIDS.

4.3. SYNTHETIC CANNABINOIDS.

5. CLINICAL USES FOR MEDICAL CANNABIS.

5.1. PAIN.

5.2. ANXIETY & DEPRESSION.

5.3. AUTISM SPECTRUM DISORDER.

5.4. DEMENTIA.

5.5. NEOPLASIA.

5.6. IMPACT ON THE OPIOID CRISIS.

5.7. PTSD & IMPACT ON U.S. VETERAN POPULATION.

5.8. SAFETY CONSIDERATIONS & CLINICAL CAUTIONS.

6. KEY TAKEAWAYS.

7. RESEARCH INITIATIVES.

8. POLICY RECOMMENDATIONS.

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Digital Report - immediate delivery to your email.

Date of Publishing: September 2021
No. of Pages: 82

The Mayor’s Office of Media and Entertainment (MOME) launched the NYC Film & Television Economic Impact Study to provide a detailed assessment of the size, characteristics, and trends of the New York City film and television industry.

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Contents:

1. Executive Summary
2. Introduction
3. Film and Television Industry Framework
4. Total Economic Impact
5. Direct Economic Impacts by Sector
6. Motion Picture & Video Production
7. Talent
8. Subscription Programming
9. Television Broadcasting
10. Advertising & Media Buying
11. Postproduction & Other Services
12. Distribution & Consumption
13. Broader Economic Impacts
14. Challenges
15. COVID-19 Impacts
16. Recommendations
17. Conclusion

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Digital Report - immediate delivery to your email.

Date of Publishing: 2024.
No. of Pages: 12.

Contents:

1. HIGH RISKS HIGHLIGHT THE IMPORTANCE OF BOOSTING 
   RESILIENCE TO SHOCKS .
2. SECURING FISCAL SUSTAINABILITY IS KEY.
3. RAISING PRODUCTIVITY GROWTH SHOULD BE PRIORITISED.
4. THE GOVERNMENT AIMS TO MEET CLIMATE GOALS, WHILE 
   ENSURING ENERGY SECURITY.
5. LIMITING DEMOGRAPHIC HEADWINDS REQUIRES 
   MULTIPRONGED REFORM.

Digital Report - immediate delivery to your email.

Date of Publishing: 2024.
No. of Pages: 502.

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Contents:

Chapter 1 Research and Development 
Chapter 2 Technical Performance 
Chapter 3 Responsible AI 
Chapter 4 Economy 
Chapter 5 Science and Medicine 
Chapter 6 Education 
Chapter 7 Policy and Governance 
Chapter 8 Diversity 
Chapter 9 Public Opinion 

Appendix 

1.1 Publications 
1.2 Patents 
1.3 Frontier AI Research 
1.4 AI Conferences 
1.5 Open-Source AI Software 

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