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Private equity firms around the world are adapting to a 'new fundraising road map', according to the Grant Thornton Global Private Equity Report 2013/14.

Presidential elections in some of the world’s largest economies, the sovereign debt crisis and the US fiscal cliff have all contributed to a global sense of economic uncertainty. How are major and developing markets faring in the face of these developments and what does the year ahead have in store?

Advanced Pricing Agreements (APAs) are helping to alleviate the risk of double taxation. In turn, Mutual Agreement Procedures (MAPs) may offer a smoother path to conflict resolution. But neither is a panacea.

Welcome to the third edition of Transfer Pricing News. This provides updates on transfer pricing developments from a number of countries across the globe – a necessity in the global economy we all now inhabit.

Classification of a financial instrument as either liability or as equity has an immediate and significant effect on an entity’s reported results and financial position. Liability classification for instance affects an entity’s gearing ratios and typically results in any payments being treated as interest and charged to earnings. This guide addresses the key application issues to consider and includes interpretational guidance in certain problematic areas.

Through our International Business Report we’ve been keeping track of global figures on the appetites for both domestic and cross-border transactions since 2008.

The past 12 months have seen women take the lead in some of the toughest economic and political environments, and they also head governments in countries such as Argentina, Australia, Brazil and Thailand.

We believe that dynamic organisations need to apply both reason and instinct to decision making. Deciding which markets your business should operate in is no different.

Increasing attention on companies’ cash generation and liquidity position has led financial statement users, regulators and other commentators to focus increasingly on the Statement of Cash Flows. However, this additional focus and scrutiny has also highlighted some common errors and inconsistencies in its preparation. This Guide aims to remind management of IAS 7's basic requirements; highlight interpretative and practical application issues; and provide insights to address these issues.