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
Jeremy Litton, Brian Smith and Zachary Weinstein of EY evaluate how the consequences of the COVID-19 pandemic and the evolving political scenario will affect US investments and what US tax matters companies need to consider.
Vaida Lapinskiene of EY discusses how circumstances are forcing businesses to transform their finance function to manage the challenges brought by the coronavirus pandemic.
Adrian Ball of EY looks at how customs authorities and companies are addressing the issue of end-of-year transfer pricing (TP) adjustments, and how companies should address this with customs authorities across the Asia-Pacific region.