Qualified Tax Incentives in Pillar Two: SBTI Safe Harbor criteria, substance cap, ETR effects, and MNE election mechanics under OECD guidance for MNE groups.

The current geopolitical escalation is introducing a new layer of uncertainty for financial institutions across the GCC. While the banking sector enters this period from a position of strength, supported by robust capitalization (CAR ~16–20%) and ample liquidity (LCR >140%), a prolonged conflict could materially affect operating conditions.

Learn how a PE-backed healthcare technology platform used GenAI to improve product management, accelerate software development life cycle performance, and reduce delivery friction.

AI export enforcement is accelerating, bringing tougher penalties, expanding liability, and increased oversight. This article outlines five recent enforcement signals that should prompt an immediate compliance review.