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International Accountant Magazine
International Accountant magazine contains specific content tailored to the needs of AIA members and students. As an exclusive benefit to AIA members receive a hardcopy of the magazine, which provides technical updates, best practice and guidance for accounting professionals, supporting them in their work.
A selection of featured articles from the publication are available below.
What is the impact of Brexit on international tax issues and the changes to taxes for multinationals?
Following the United Kingdom's exit from the European Union on 31 January 2020, the Free Trade and Cooperation Agreement (TCA) was finally delivered on 30 December 2020 to govern the future relationship between the UK and EU. This agreement was signed one day before the end of the transition period, after which the UK would have left the EU with no deal.
Many uncertainties in the nature of this agreement remained during the transition period which significantly reduced the time businesses had to plan for the new rules.
What impact will Covid-19 have on the future of Islamic finance?
The global financial sector had been hit by two major crises within just over a decade: the global financial crisis (GFC) of 2008-2009 and the global health crisis caused by the coronavirus (Covid-19).
Financial risk falls under two types: endogenous and exogenous. Endogenous risk is the outcome of the market interactions based on the market players’ abilities, biases, prejudices and resources; while exogenous risks are shocks to the financial system from outside the system. The GFC was an endogenous risk that emerged due to the actions of market players and bankers, which led to excessive risk-taking and build-up of debt. However, the Covid-19 crisis is due to exogenous factors that have a negative impact on the real economy directly and on almost all sectors globally.