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 Griffiths and Edvard Rinck of EY assess what the paradigms for multinational operating models in Asia may look like after the COVID-19 crisis and consider what this means for tax departments.
Tracey Kuuskoski, Gavin Shanhun and Kevin Zhou of EY consider how the indirect tax landscape continues to evolve across the Asia-Pacific region (APAC), and look ahead for what to expect beyond 2020.
Albert Lee and Agnes Fok of EY explain how an intelligent tax function will help businesses manage the ever-increasing global tax reporting requirements and turn data into insights.