Articles | Compliance Week – Page 272
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Does tax reform mean tax risk for companies with deferred positions?
In the face of tax reform, companies with deferred tax assets on balance sheets could be looking at hits to earnings. But, asks Tammy Whitehouse, is that a risk to disclose to investors?
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As SEC broadens international enforcement focus, compliance efforts must adapt
Under Mary Jo White, the SEC greatly expanded its focus on cross-border enforcement, adding risk and compliance challenges for companies wherever they are based. Joe Mont reports.
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SEC oversight in the Digital Age
Big Data is the compliance buzzword of the day, but at the SEC, high technology is both a challenge and an opportunity. Jaclyn Jaeger has more.
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Debating ‘anything of value’ under the FCPA
Are U.S. enforcement agencies interpreting the term “anything of value” under the FCPA too broadly? Jaclyn Jaeger explores both sides of the debate.
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Technical side of revenue recognition still vexes companies
The more complex the transaction, the more difficult it gets to apply new revenue recognition rules. Eventually, something’s got to give, writes Tammy Whitehouse.
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ArticleAnti-corruption compliance lessons from Teva’s FCPA case
Teva Pharmaceuticals conducted bribery on a massive, international scale and became a case study for FCPA watchers everywhere. Jaclyn Jaeger reports.
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What corporate meltdowns teach us about ERM
Joe Mont talks to Steven Minsky, CEO of LogicManager, about how disruptive technology demands that businesses practice better governance and enterprise risk management.
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Global business in Trump’s protectionist era
Trump’s election, Brexit, and failed trade agreements herald a new era of protectionism, but only strong regulations can deal with data protection and tax evasion, writes Nick Henderson.
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A post-election perspective on financial regulatory compliance
The Trump administration might not follow the Republican playbook when it comes to scaling back enforcement across the board, writes Todd Cipperman.
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What to expect from Trump’s SEC nomination
President-elect Donald Trump’s pitch to head the SEC is Jay Clayton, a partner with Sullivan & Cromwell. Joe Mont fields reactions and looks for clues on how he might lead the agency.
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New report scores public procurement regulatory systems
For the first time, you can now check the scores of public procurement regulatory systems in 180 different countries, thanks to a new benchmark report by the World Bank. Jaclyn Jaeger reports.
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Taaks Avoyd: IKEA’s flat pack tax avoidance schemes
A recent report details an extensive tax avoidance strategy by furniture retailer IKEA, prompting a call for a full-blown investigation of the company and its complicated corporate structure.
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Ireland appeals EC Apple tax ruling
Nothing but trouble ensues when Apple fights a multibillion-dollar fine that Ireland doesn’t really want to enforce. Neil Hodge looks at Apple’s epic taxation struggle.
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Agenda 2017: revenue recognition, meet internal controls
In 2017, monumental accounting change in the form of revenue recognition will crash head on with continued intensity around internal controls. Tammy Whitehouse reports.
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Ethics lessons from the Flint water crisis
Flint’s lead-poisoned water is more than just a technical failure, writes Jaclyn Jaeger. It’s a systemic governmental failure with leadership as toxic as Flint’s water itself.
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Debate over SEC’s in-house courts could go to the Supreme Court
The SEC has fought off challenges to its in-house judges before, but new complaints that the Commission’s proceedings are unconstitutional might just stick. Joe Mont reports.
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A country-by-country assessment of bribery risk
The 2016 TRACE Matrix is out, but is its data on international bribery hotspots better than Transparency International’s data? Jaclyn Jaeger explores.
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ArticleNew York delays and dials back cyber-security rules
New York’s tough new cyber-security rules for financial institutions were supposed to start on January 1. Instead, a toned-down version is in the works. Joe Mont has more.
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‘Name and shame’ campaigns may be a direct hit on the bottom line
A troubling sign of things to come: U.S. cities are finding a way to leverage SEC rules to boost tax rates. Joe Mont reports.
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Reckless Regulatory Change Management
This latest edition of the GRC Illustrated Series from Compliance Week and OCEG explores how companies should identify and respond to regulatory requirements in light of technological advances in today’s world.