U. S. -based multinationals might be subject to top-up taxes on all income generated in countries that have adopted the Pillar Two framework The OECD Inclusive Framework's Pillar Two tax regime -- which aims to ensure that all multinationals pay a 15% minimum tax wherever they do business -- went into effect in 2024.

In light of trade restrictions on next-generation AI chip technologies, leaders should adapt quickly to make supply chains more resilient, according to Deloitte Global What's new: Geopolitical tensions and escalating trade restrictions could be reshaping semiconductor supply chains, with far-reaching implications for AI chip innovation, the global economy, national security, and scientific progress, according to Deloitte Global's "TMT Predictions 2026" report.

Utilities are accelerating grid modernization and investing in reliability to keep pace with surging electricity demand from AI and data centers As demand for electricity soars to unprecedented levels, the stability and security of the U.