Gold prices are currently near fair value, setting the stage for further growth, according to WisdomTree's commodity and macroeconomic research head, Nitesh Shah. He believes the sharp correction in gold…
The ratio of U.S. government debt to GDP has reached 100%, a milestone not seen since World War II. According to a new Government Accountability Office (GAO) report, the federal…
Genesis and Legal Foundations of Pillar Two in the OECD/G20
Framework Pillar Two, the product of the OECD/G20 work on base erosion and profit shifting (BEPS 2.0), constitutes the most…
As of July 2, 2026, the |...| strategy started in May remains valid, with all four assets declining. Current returns for a |...|x short range from -185% to -297%: …
On the last day of June, gold traded at $4,023 per ounce. Oversea-Chinese Banking Corporation (OCBC), a major Southeast Asian bank, lowered its year-end gold forecast from $5,100 to $4,360,…
The quantitative analysis reveals that Nike's Effective Tax Rate (ETR) dropped from 33.6% in Q4 FY2025 to 19.6% in Q4 FY2026, a statistically extreme anomaly of -14 percentage points. This…
On June 30, 2026, @Nike (NKE) reported Q4 FY2026 results that appeared to show a spectacular rebound: Net Income of $1.1 billion, up 407% and far above the consensus of…
The Real Asset Shifting (RAS) module (www.steelldy-indices.com) focuses on tangible assets, notably cross-border real estate. However, intangible assets (patents, trademarks, software, know-how, databases, client lists) are historically the main channel…
L’administration fiscale française a engagé une mutation systémique de son contrôle fiscal via le projet PILAT (Pilotage et Analyse du Contrôle) et l’outil GALAXIE, qui constituent une infrastructure algorithmique de…
The Substance-based Income Exclusion (SBIE) is a carve-out mechanism under Pillar Two (GloBE) that excludes part of a jurisdiction's GloBE Income before calculating top-up tax, recognizing real economic substance. Its…