All articles by Kuldeep Jha

Kuldeep Jha

OECD outlines framework for US alignment with Pillar Two rules

In Ireland, Pillar Two–aligned QDMTTs will still apply to Irish subsidiaries of US multinationals.

US SEC proposes changes to small entity definitions

The proposal would raise the thresholds for investment companies and advisers to qualify as small entities.

EU Parliament backs Omnibus I reducing CSRD and CSDDD scope

The rules are set to become effective from 26 July 2029, with 2028 acting as a transition year.

IRS proposes backup withholding threshold rules for certain payments

The IRS has noted that the reporting and withholding thresholds do not determine whether income is taxable.

India’s ICAI launches E-Diary for articled trainees

The platform is mandatory for CA students who begin their practical training from this month.

Qatar Chamber, QCPA to expand training and advisory programmes

The organisations have entered into an MoU focused on training-related cooperation to improve private sector workforce capability.

ICAN launches GAIN project in Nepal

The initiative aims to create 50,000 jobs annually over the next five years.

IFRS Foundation’s CMAC appoints three new members

Each of the three appointments is for a three-year term and may be renewed once.

AICPA urges IRS to automate tax extensions for disaster victims

The recommendation relates to situations where a taxpayer needs more time to replace property.

ACCA appoints Markus Borchert to Council Board

Borchert is currently chair of Nokia China and holds board positions at u-blox and Barilla.