<br />
INTELLIGENCE AND INSIGHT<br />
OCTOBER 2016 | ICAEW.COM/ECONOMIA ISSUE 53 | ACCOUNTANCY | FINANCE | BUSINESS<br />
Makes a change<br />
As part of our tech<br />
special issue, Rahoul Seth<br />
shares what he's learned<br />
about the Silicon Valley<br />
approach as he prepares<br />
to retire from his role<br />
as CFO of Change.org<br />
ARTIFICIAL INTELLIGENCE INTERNAL COMMS COLIN MASON CYBER THREATS<br />
<br />
There is a certain<br />
irony in global tech<br />
giants facing tax<br />
troubles at a time<br />
when tax officers are<br />
seeking to use digital<br />
solutions to improve<br />
collection systems.<br />
But as tempting as it is to relish the<br />
delicious ironies of Apple falling foul of<br />
EU state aid rules, it is an episode that<br />
raises too many difficult questions in<br />
boardrooms, parliaments and treasuries<br />
around the world. Apple has tripped up<br />
over E<a title="Economia OCTOBER 16 page 1" href="http://viewer.zmags.com/publication/44971123?page=1"> INTELLIGENCE AND INSIGHT OCTOBER 2016 |</a>
<a title="Economia OCTOBER 16 page 2" href="http://viewer.zmags.com/publication/44971123?page=2"> </a>
<a title="Economia OCTOBER 16 page 3" href="http://viewer.zmags.com/publication/44971123?page=3"> There is a certain irony in global tech giants fa</a>
<a title="Economia OCTOBER 16 page 4" href="http://viewer.zmags.com/publication/44971123?page=4"> ICAEW in this issue “Will artificial intelligence</a>
<a title="Economia OCTOBER 16 page 5" href="http://viewer.zmags.com/publication/44971123?page=5"> COVER: JONATHAN SPRAGUE There is more technical </a>
<a title="Economia OCTOBER 16 page 6" href="http://viewer.zmags.com/publication/44971123?page=6"> EDITORIAL ADVISORY BOARD Arthur Bailey FCA (chai</a>
<a title="Economia OCTOBER 16 page 7" href="http://viewer.zmags.com/publication/44971123?page=7"> A Different School of Thought. In toda</a>
<a title="Economia OCTOBER 16 page 8" href="http://viewer.zmags.com/publication/44971123?page=8"> In review THE INTERNATIONAL PICTURE 180% Greek de</a>
<a title="Economia OCTOBER 16 page 9" href="http://viewer.zmags.com/publication/44971123?page=9"> THE AUDIT THE 50TH ANNIVERSARY 1966 OF S</a>
<a title="Economia OCTOBER 16 page 10" href="http://viewer.zmags.com/publication/44971123?page=10"> For business adviser use only. Not for use with c</a>
<a title="Economia OCTOBER 16 page 11" href="http://viewer.zmags.com/publication/44971123?page=11"> THE AUDIT AMANCIO ORTEGA </a>
<a title="Economia OCTOBER 16 page 12" href="http://viewer.zmags.com/publication/44971123?page=12"> As I see it Angus Dent has helped to build and gr</a>
<a title="Economia OCTOBER 16 page 13" href="http://viewer.zmags.com/publication/44971123?page=13"> </a>
<a title="Economia OCTOBER 16 page 14" href="http://viewer.zmags.com/publication/44971123?page=14"> THE AUDIT Data:tax in tech The tax arrangements </a>
<a title="Economia OCTOBER 16 page 15" href="http://viewer.zmags.com/publication/44971123?page=15"> www.sageone.com or call us on 0800 092 8091</a>
<a title="Economia OCTOBER 16 page 16" href="http://viewer.zmags.com/publication/44971123?page=16"> T ax has always intrigued me. I </a>
<a title="Economia OCTOBER 16 page 17" href="http://viewer.zmags.com/publication/44971123?page=17"> THE AUDIT </a>
<a title="Economia OCTOBER 16 page 18" href="http://viewer.zmags.com/publication/44971123?page=18"> THE AUDIT SPONSORED CONTENT The virtual accou</a>
<a title="Economia OCTOBER 16 page 19" href="http://viewer.zmags.com/publication/44971123?page=19"> </a>
<a title="Economia OCTOBER 16 page 20" href="http://viewer.zmags.com/publication/44971123?page=20"> BAD NEWS FOR ECONOMIC GROWTH ICAEW has downgraded</a>
<a title="Economia OCTOBER 16 page 21" href="http://viewer.zmags.com/publication/44971123?page=21"> THE AUDIT From the top I n 1886, I</a>
<a title="Economia OCTOBER 16 page 22" href="http://viewer.zmags.com/publication/44971123?page=22"> Michael Izza “Today's challenges may be unwelcom</a>
<a title="Economia OCTOBER 16 page 23" href="http://viewer.zmags.com/publication/44971123?page=23"> twitter.com/economiamag · facebook.com/economiama</a>
<a title="Economia OCTOBER 16 page 24" href="http://viewer.zmags.com/publication/44971123?page=24"> OPINION Sony Kapoor “The unprecedented use </a>
<a title="Economia OCTOBER 16 page 25" href="http://viewer.zmags.com/publication/44971123?page=25"> Seeing is believing. Uncovering anomalies is at </a>
<a title="Economia OCTOBER 16 page 26" href="http://viewer.zmags.com/publication/44971123?page=26"> OPINION Kevin Rudd “The UN is not broken, b</a>
<a title="Economia OCTOBER 16 page 27" href="http://viewer.zmags.com/publication/44971123?page=27"> HOW DO YOU TRANSITION FROM GOOD TO GREAT ? JIM C</a>
<a title="Economia OCTOBER 16 page 28" href="http://viewer.zmags.com/publication/44971123?page=28"> OPINION Colin Mason “The collective financi</a>
<a title="Economia OCTOBER 16 page 29" href="http://viewer.zmags.com/publication/44971123?page=29"> news and views. economia online has all the news </a>
<a title="Economia OCTOBER 16 page 30" href="http://viewer.zmags.com/publication/44971123?page=30"> Mission: Possible As CFO of online social ent</a>
<a title="Economia OCTOBER 16 page 31" href="http://viewer.zmags.com/publication/44971123?page=31"> point, always one that gives ordinary people a vo</a>
<a title="Economia OCTOBER 16 page 32" href="http://viewer.zmags.com/publication/44971123?page=32"> an acorn to an oak tree. The lawyers do that, eve</a>
<a title="Economia OCTOBER 16 page 33" href="http://viewer.zmags.com/publication/44971123?page=33"> COVER PROFILE “Often what you </a>
<a title="Economia OCTOBER 16 page 34" href="http://viewer.zmags.com/publication/44971123?page=34"> Will robots fuel inequality? </a>
<a title="Economia OCTOBER 16 page 35" href="http://viewer.zmags.com/publication/44971123?page=35"> DEBATE “The development and deployment of te</a>
<a title="Economia OCTOBER 16 page 36" href="http://viewer.zmags.com/publication/44971123?page=36"> INTELLIGENCE INCOMING Artificial intelligence </a>
<a title="Economia OCTOBER 16 page 37" href="http://viewer.zmags.com/publication/44971123?page=37"> ARTIFICIAL INTELLIGENCE </a>
<a title="Economia OCTOBER 16 page 38" href="http://viewer.zmags.com/publication/44971123?page=38"> improve efficiency in what we do and it will prov</a>
<a title="Economia OCTOBER 16 page 39" href="http://viewer.zmags.com/publication/44971123?page=39"> sizes must keep up with technology trends to rema</a>
<a title="Economia OCTOBER 16 page 40" href="http://viewer.zmags.com/publication/44971123?page=40"> SPONSORED FEATURE Word to the wise HMRC's digi</a>
<a title="Economia OCTOBER 16 page 41" href="http://viewer.zmags.com/publication/44971123?page=41"> MARKET LEADERS IN FEE PROTECTION INSURANCE, TAX C</a>
<a title="Economia OCTOBER 16 page 42" href="http://viewer.zmags.com/publication/44971123?page=42"> GOOD THINGS IN STORE Jeff Draper, co-founder and </a>
<a title="Economia OCTOBER 16 page 43" href="http://viewer.zmags.com/publication/44971123?page=43"> COMPANY PROFILE we don't, then renewables wil</a>
<a title="Economia OCTOBER 16 page 44" href="http://viewer.zmags.com/publication/44971123?page=44"> Decline of coal consumption in many of the large </a>
<a title="Economia OCTOBER 16 page 45" href="http://viewer.zmags.com/publication/44971123?page=45"> universities – Manchester, Imperial College, Ches</a>
<a title="Economia OCTOBER 16 page 46" href="http://viewer.zmags.com/publication/44971123?page=46"> COMMUNICATION REVOLUTION </a>
<a title="Economia OCTOBER 16 page 47" href="http://viewer.zmags.com/publication/44971123?page=47"> W orkers of the w</a>
<a title="Economia OCTOBER 16 page 48" href="http://viewer.zmags.com/publication/44971123?page=48"> BIG PICTURE This means end users have a much clea</a>
<a title="Economia OCTOBER 16 page 49" href="http://viewer.zmags.com/publication/44971123?page=49"> security and compliance risks. “In the discussion</a>
<a title="Economia OCTOBER 16 page 50" href="http://viewer.zmags.com/publication/44971123?page=50"> Driving force From connected v</a>
<a title="Economia OCTOBER 16 page 51" href="http://viewer.zmags.com/publication/44971123?page=51"> AUTOMOTIVE INDUSTRY PROPORTION OF </a>
<a title="Economia OCTOBER 16 page 52" href="http://viewer.zmags.com/publication/44971123?page=52"> icaew PUTS YOU IN THE DRIVING SEAT EXCLUSIVE </a>
<a title="Economia OCTOBER 16 page 53" href="http://viewer.zmags.com/publication/44971123?page=53"> “Rather than questions about brand style and imag</a>
<a title="Economia OCTOBER 16 page 54" href="http://viewer.zmags.com/publication/44971123?page=54"> AUTOMOTIVE INDUSTRY FLEET WATCH The </a>
<a title="Economia OCTOBER 16 page 55" href="http://viewer.zmags.com/publication/44971123?page=55"> SPONSORED FEATURE The five pension ailments fac</a>
<a title="Economia OCTOBER 16 page 56" href="http://viewer.zmags.com/publication/44971123?page=56"> </a>
<a title="Economia OCTOBER 16 page 57" href="http://viewer.zmags.com/publication/44971123?page=57"> A DAY IN THE LIFE Saturday Sunday </a>
<a title="Economia OCTOBER 16 page 58" href="http://viewer.zmags.com/publication/44971123?page=58"> “We have been involved in many wonderful projects</a>
<a title="Economia OCTOBER 16 page 59" href="http://viewer.zmags.com/publication/44971123?page=59"> Richardson takes cakes, and the dog, into the off</a>
<a title="Economia OCTOBER 16 page 60" href="http://viewer.zmags.com/publication/44971123?page=60"> A DAY IN THE LIFE </a>
<a title="Economia OCTOBER 16 page 61" href="http://viewer.zmags.com/publication/44971123?page=61"> SPONSORED FEATURE Ask the expert CHAMAN SALHAN ,</a>
<a title="Economia OCTOBER 16 page 62" href="http://viewer.zmags.com/publication/44971123?page=62"> THE DIGITAL EXECUTIVE 44 MIGUEL VERGARA explor</a>
<a title="Economia OCTOBER 16 page 63" href="http://viewer.zmags.com/publication/44971123?page=63"> THE ECONOMIA ESSAY rather than technol</a>
<a title="Economia OCTOBER 16 page 64" href="http://viewer.zmags.com/publication/44971123?page=64"> Tax-efficient investments entering the mainstream</a>
<a title="Economia OCTOBER 16 page 65" href="http://viewer.zmags.com/publication/44971123?page=65"> SPONSORED FEATURE form part of their</a>
<a title="Economia OCTOBER 16 page 66" href="http://viewer.zmags.com/publication/44971123?page=66"> Wine bar whizz-kid Simon Gordon inherited London'</a>
<a title="Economia OCTOBER 16 page 67" href="http://viewer.zmags.com/publication/44971123?page=67"> “You don't realise it is happening to you and</a>
<a title="Economia OCTOBER 16 page 68" href="http://viewer.zmags.com/publication/44971123?page=68"> Fast-moving finance Nick Frost, audit technology </a>
<a title="Economia OCTOBER 16 page 69" href="http://viewer.zmags.com/publication/44971123?page=69"> FIVE CHANGE DRIVERS FOR FINANCE The KPMG event co</a>
<a title="Economia OCTOBER 16 page 70" href="http://viewer.zmags.com/publication/44971123?page=70"> Technical Key developments Our at-a-glance guide</a>
<a title="Economia OCTOBER 16 page 71" href="http://viewer.zmags.com/publication/44971123?page=71"> TECHNICAL UPDATES BUSINESS </a>
<a title="Economia OCTOBER 16 page 72" href="http://viewer.zmags.com/publication/44971123?page=72"> report and as a consequence the approach to the p</a>
<a title="Economia OCTOBER 16 page 73" href="http://viewer.zmags.com/publication/44971123?page=73"> TECHNICAL UPDATES Minimum Wa</a>
<a title="Economia OCTOBER 16 page 74" href="http://viewer.zmags.com/publication/44971123?page=74"> Ghost in the machine It takes more than a fire</a>
<a title="Economia OCTOBER 16 page 75" href="http://viewer.zmags.com/publication/44971123?page=75"> TECHNICAL CYBER THREATS sub</a>
<a title="Economia OCTOBER 16 page 76" href="http://viewer.zmags.com/publication/44971123?page=76"> In defence of data Despite the referendum resu</a>
<a title="Economia OCTOBER 16 page 77" href="http://viewer.zmags.com/publication/44971123?page=77"> TECHNICAL GDPR ILLUSTRATION: MARIA CORTE assess</a>
<a title="Economia OCTOBER 16 page 78" href="http://viewer.zmags.com/publication/44971123?page=78"> Keeping it clean Proposed reforms to the anti </a>
<a title="Economia OCTOBER 16 page 79" href="http://viewer.zmags.com/publication/44971123?page=79"> TECHNICAL MONEY LAUNDERING g</a>
<a title="Economia OCTOBER 16 page 80" href="http://viewer.zmags.com/publication/44971123?page=80"> Nordens: Team spirit Mark Norden tells Xenia T</a>
<a title="Economia OCTOBER 16 page 81" href="http://viewer.zmags.com/publication/44971123?page=81"> TECHNICAL PRACTICE PROFILE </a>
<a title="Economia OCTOBER 16 page 82" href="http://viewer.zmags.com/publication/44971123?page=82"> SPONSORED FEATURE How do practitioners build th</a>
<a title="Economia OCTOBER 16 page 83" href="http://viewer.zmags.com/publication/44971123?page=83"> Practice 2016: Conference and Expo 17-18 Novembe</a>
<a title="Economia OCTOBER 16 page 84" href="http://viewer.zmags.com/publication/44971123?page=84"> Disciplinary listings These reports are summarie</a>
<a title="Economia OCTOBER 16 page 85" href="http://viewer.zmags.com/publication/44971123?page=85"> TECHNICAL DISCIPLINARIES client acc</a>
<a title="Economia OCTOBER 16 page 86" href="http://viewer.zmags.com/publication/44971123?page=86"> Is your firm complying with the latest regulations</a>
<a title="Economia OCTOBER 16 page 87" href="http://viewer.zmags.com/publication/44971123?page=87"> Life reviews/food/people </a>
<a title="Economia OCTOBER 16 page 88" href="http://viewer.zmags.com/publication/44971123?page=88"> Life technology Tech-up your life From</a>
<a title="Economia OCTOBER 16 page 89" href="http://viewer.zmags.com/publication/44971123?page=89"> WEARABLE TECH If the boffins at MIT are to be bel</a>
<a title="Economia OCTOBER 16 page 90" href="http://viewer.zmags.com/publication/44971123?page=90"> Life technology HOME ENTERTAINM</a>
<a title="Economia OCTOBER 16 page 91" href="http://viewer.zmags.com/publication/44971123?page=91"> PHOTOGRAPHY We all carry a camera with us all of </a>
<a title="Economia OCTOBER 16 page 92" href="http://viewer.zmags.com/publication/44971123?page=92"> Life in review TRAVEL Guests at the Pig at Comb</a>
<a title="Economia OCTOBER 16 page 93" href="http://viewer.zmags.com/publication/44971123?page=93"> Granny chic Sashay into autumn with these metalli</a>
<a title="Economia OCTOBER 16 page 94" href="http://viewer.zmags.com/publication/44971123?page=94"> </a>
<a title="Economia OCTOBER 16 page 95" href="http://viewer.zmags.com/publication/44971123?page=95"> ICAEW PRACTICE 2016 www.events.icaew.com </a>
<a title="Economia OCTOBER 16 page 96" href="http://viewer.zmags.com/publication/44971123?page=96"> DIRECTORY RECRUITMENT 2012 Pr</a>
<a title="Economia OCTOBER 16 page 97" href="http://viewer.zmags.com/publication/44971123?page=97"> MIRAJ VYAS miraj.vyas@progressivecontent.com +44 </a>
<a title="Economia OCTOBER 16 page 98" href="http://viewer.zmags.com/publication/44971123?page=98"> Life after work N</a>
<a title="Economia OCTOBER 16 page 99" href="http://viewer.zmags.com/publication/44971123?page=99"> IFRS Conference 2016 Em</a>
<a title="Economia OCTOBER 16 page 100" href="http://viewer.zmags.com/publication/44971123?page=100"> MEMBER REWARDS PARTNER </a>