| Use of IFRSs for Domestic Reporting Purposes in Jurisdictions Around the World |
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| Comparisons of IFRSs and Local GAAPs |
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| Deloitte Non-English IFRS-related Websites |
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| Deloitte International Tax Source (DITS) |
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The Deloitte International Tax Source (DITS) is a comprehensive one-stop web database for international tax rates, information, and analysis key to doing business in a cross-border environment. DITS provides access to:
- Tax rates for more than 60 jurisdictions
- Comparative data on holding companies
- Comparative data on transfer pricing policies
- An executive library
DITS is free, easy to use, and always available. Access the Deloitte International Tax Source at www.dits.deloitte.com/.
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| Deloitte International Tax and Business Guides and Snapshots |
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- Deloitte International Tax and Business Guides: Designed for businesses that operate in a crossborder context; provide essential information on the latest legislative and regulatory changes and operating conditions in more than 100 jurisdictions.
- Online Guide to the Various Tax Rates in Over 50 Jurisdictions Worldwide: Includes current rates of Corporate Income Tax, Domestic Withholding Tax, and dividend, interest and royalties withholding tax rates under Tax Treaties, as well as rates of Value Added Tax/Goods and Services Tax/Sales Tax.
- Deloitte's Global Tax Alerts: Our global tax alerts, prepared by Deloitte professionals around the world, provide timely commentary and analysis on tax developments affecting cross-border transactions.
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| Updates for Individual Jurisdictions |
| Asia-Pacific |
European Union
and EEA |
Other Europe,
Middle East, Africa |
Americas |
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| World Bank ROSC Reports on Accounting and Auditing |
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The World Bank has established a programme to assist its member countries in implementing international accounting and auditing standards for strengthening the financial reporting regime. The programme is known as Reports on Standards and Compliance, or ROSC. The objectives of the ROSC program are two-fold:
- Assessment. Analyse comparability of national accounting and auditing standards with international standards, determine the degree with which applicable accounting and auditing standards are complied, and assess strengths and weaknesses of the institutional framework in supporting high-quality financial reporting.
- Action plan. Assist the country in developing and implementing a country action plan for improving institutional capacity with a view to strengthening the country's corporate financial reporting regime.
The World Bank conducts reviews of accounting and auditing within the ROSC initiative at the invitation of a country. The World Bank utilises a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC. The tool has four components:
- Accounting and Auditing Environment
- National Accounting Standards with Reference to International Accounting Standards
- Actual Accounting Practices
- Auditing Standards and Practices
Click here to go to the World Bank's ROSC Accounting and Auditing Home Web Page. It has links to the ROSC Accounting and Auditing reports for over 80 countries, and other related reports.
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