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
Jobst Wilmanns and Anodri Suchdeve of Deloitte preview ITR’s upcoming transfer pricing change management guide, produced in collaboration with global transfer pricing industry experts from Deloitte.
Jimena González de Cossío Higuera of Chevez Ruiz Zamarripa explains how global businesses have been forced to adapt their M&A activity owing to the coronavirus pandemic.
As the BEPS 2.0 project gains momentum toward finalisation, Barbara Angus and Luis Coronado of EY summarise how we got here, provide an update on the latest developments and share their views on what to expect next.
