From new U.S. tariffs that sent the global economy into a frenzy of panic and uncertainty to the increased efforts to harmonise tax rates and create a fair and level playing field across borders with the introduction of global minimal tax, this past year has been one of significant change impacting businesses across all sectors and industries. In this edition, we take a deep dive into how and why these changes came into effect and explore their ramifications from both a current perspective and future outlook.