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Overview of Isle of Man’s implementation of OECD Pillar 2 global minimum tax rules.
Guidance on Pillar Two tax compliance, ETR assessments, and top‑up tax obligations.
Isle of Man Budget 2026 analysis, key tax measures, business and personal finance impacts.
Acquisitions of businesses can take many forms and can have a fundamental impact of the acquirer’s operations, resources and strategies. These acquisitions are described in many ways depending on the underlying facts and circumstances: mergers, takeovers and business combinations are all terms that are used, and the accounting and disclosure requirements for all of them are set out in IFRS 3 ‘Business Combinations’.
Risk management is again on top of the agenda, as many Boards and senior leadership teams seek to re-evaluate their approach to risk management on a truly enterprise basis.
Now is the time for leaders to consider the trends that are impacting people and performance, and make a plan that works for their organisation.