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
Claudia Lauten and Janis Sussick of Deloitte Germany assess how the accelerating digitalisation changes business models of multinational enterprises in the industrial products and construction industry.
Jeremy Brown, Luke Tanner and Anodri Suchdeve of Deloitte describe how fintechs are changing the financial services industry and consider the transfer pricing aspects of intangibles used in common fintech business models.
Christoph Mölleken and Ronny John of Deloitte Germany explain the various aspects that multinational enterprises should be aware of and provide practical recommendations on how to allow a smooth transition away from LIBOR.
