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
Kareena Teh and Catherine Wong of EY assess how corporate protocols to conduct effective internal investigations must be flexible and consider different laws, regulations and enforcement requirements.
Marjukka Maki-Hokkonen of EY takes a look at how the payroll function for businesses will evolve in the era of increased globalisation and digitalisation.
As the OECD takes on an updated schedule to deliver on its targets, Barbara Angus and Luis Coronado of EY lay out the latest developments and provide their views on what to expect next.
