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
Silke Lappe, Arundhati Pandeya-Koch and Isabella Rossi Pinheiro Mariottini of Deloitte Germany look at the impact of change management on businesses in the consumer goods industry from a transfer pricing perspective.
Ralf Heussner, Samuel Gordon, Anodri Suchdeve and Jon Gemus of Deloitte examine the transfer pricing dimension of three drivers affecting the private equity sector.
Jobst Wilmanns and Anodri Suchdeve of Deloitte Germany preview ITR’s upcoming transfer pricing change management guide, produced in collaboration with global transfer pricing TP industry experts from Deloitte.
