South African companies are making sound progress as they prepare for a new carbon tax, by improving energy efficiency and monitoring and reporting emission levels. However, the legacy effect of substantial coal-based infrastructure is hindering the transition to alternative, renewable energy sources, finds Catherine Lewis of KPMG.
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The flagship 2025 tax legislation has sprawling implications for multinationals, including changes to GILTI and foreign-derived intangible income. Barry Herzog of HSF Kramer assesses the impact
Rolling out the global minimum tax has increased complexity, according to Baker McKenzie; in other news, Donald Trump has announced a 25% tariff on countries doing business with Iran