1 IntroductionIn the summer of 2025, under American political pressure, the G7 agreed on an exemption for American business from the global 15% minimum tax (Pillar Two). European…
At the end of 2017, Congress passed a once-off Mandatory Repatriation Tax (the “MRT”) of 8 to 15.5 percent of the undistributed total accumulated income of American-controlled foreign corporations…
Sustainability has become a global imperative in recent years, driven by the realization that societies are on the brink of potentially irreversible environmental, economic, and governance collapse…
Corporate Taxation (CT)
Federal Decree No. 47 of 2022 (UAE CT Law)
Federal Tax Authority (FTA)
Ministry of Finance (MoF)
OECD MC Convention (OECD MC)
Permanent Establishment (PE)
United Arab Emirates…
Corporate Taxation (CT)
Federal Decree No. 47 of 2022 (UAE CT Law)
Federal Tax Authority (FTA)
Ministry of Finance (MoF)
OECD MC Convention (OECD MC)
Permanent Establishment (PE)
United Arab Emirates…
What does the notion of “aggressive tax strategy” mean for the quest for tax justice and what are its consequences on environmental, social and governance matters?[1] In my opinion, an enterprise’s…
Introduction: some uneasy questions
Taxation is at the core of the UN 2030 Agenda since it is an essential element to build a more equal, as well as more prosperous, society and provides the …
