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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
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2026 Europe Tax Awards
Stephanie Pantelidaki’s economic expertise will give Norton Rose Fulbright’s other teams ‘extra firepower,’ she says
Mada has opened simultaneously in Paris and Dubai with an eight-lawyer team from Trinity International
The arrival of Renan Ozturk and his team from A&M Tax introduces a unique proposition within the Middle East legal market, the firm said
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
Elsewhere, the UAE’s tax office has issued an update on registration penalties and two firms have been busy making lateral hires
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
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ITR Sponsored

  • Sponsored by Deloitte Transfer Pricing Global
    Multinationals across all sectors should be ready as fundamental changes to the international taxation system make their way into reality. Alison Lobb, Robert Stack and Paul Riley introduce this special report.
  • Sponsored by Deloitte Transfer Pricing Global
    The OECD’s work around the digitalisation of the economy is proceeding at a rapid pace and many multinational enterprises may be surprised at the scope of changes to the international tax framework. These changes could impact all larger multinationals, not just those that consider themselves part of the digital economy.
  • Sponsored by Deloitte Transfer Pricing Global
    The technology, media and telecommunications (TMT) sector may be directly affected by the G20/OECD digital economy tax proposals. Sajeev Sidher and Kaidi Liu of Deloitte Tax LLP look at the uncertainties ahead.
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