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Direct Tax
Hany Elnaggar examines how the OECD’s global minimum tax is reshaping the GCC’s investment incentive landscape, shifting the region from rate-based competition toward substance-driven economic positioning
May 27, 2026
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  • Heather Self was also in the Global Tax 50 2016 The Women in Tax network is going from strength to strength and continues to grow in size and reputation.
  • Bruno Le Maire is a new entry this year Since becoming the French finance minister in May 2017, Bruno Le Maire has made his tax views known to anyone who will listen and to those who share his opinions on enacting changes that will see governments win the 'fair share of tax' debate.
  • WU Global Tax Policy Center is a new entry this year A new entry in this year's Global Tax 50, the WU Global Tax Policy Center has been recognised for its excellent work in becoming a leading think tank and providing a platform to analyse tax policy, the role of tax administrations and tax laws in today's global economy.

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