Hany Elnaggar examines how the region's legacy economic substance regimes and the OECD's pillar two framework are converging on the same underlying test
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
Hany Elnaggar examines how the OECD’s global minimum tax is reshaping PE concepts across the GCC, shifting the focus from formal presence to substantive economic activity
Paul Riley, Samuel Gordon and Ralf Heussner preview ITR’s financial services guide, produced in collaboration with global transfer pricing (TP) experts from Deloitte.
Ralf Heussner, Sebastian Ma’ilei and Stephen Weston explore how the coronavirus pandemic has affected businesses in the financial services sector and consider the transfer pricing (TP) changes for the ‘new normal’.
Paul Riley, Samuel Gordon and Ralf Heussner of Deloitte preview ITR’s upcoming financial services guide, produced in collaboration with global transfer pricing (TP) experts from Deloitte.
