Foreign branch exemption reform: Key tax impacts for businesses
Learn about the UK's proposed foreign branch exemption reforms and how they could affect your business and tax planning.
Closer to home: How AI is reshaping tenancy fraud in the social housing sector
AI is making tenancy fraud harder to detect. Learn key risks and practical steps to strengthen fraud prevention.
Tax Season Doesn’t Sneak Up. It Builds.
Stay tax-ready year-round with smart financial systems and expert support for digital creators and influencers.
Significant Capital Gains Tax Changes Proposed in Australia
Insights and impacts for foreign investors on significant capital gains tax changes proposed in Australia
Deepfakes and the Changing Risk Landscape for Finance Institution
Learn how financial institutions can detect, prevent, and respond to growing deepfake cyber threats.
Practical steps for internal audit to design and execute ESG reviews
How internal audit strengthens ESG governance, reporting, controls and assurance readiness for compliance.
AI, people, and the future of work
AI is reshaping work, decisions, and accountability. Leaders must rethink governance and human-AI roles to manage risk.
OECD Issues Pillar Two “Side‑by‑Side” Package With New Safe Harbours
This OECD package introduces globally applicable simplifications under Pillar Two and affects MNEs operating across multiple jurisdictions.
How AI-Driven Phishing Attacks Evade Legacy Email Filters
AI-driven phishing is making email the top cyberattack vector, increasing breaches and outpacing traditional spam defenses.
Cybersecurity Risk Assessments
Understand your cyber risk, improve visibility and build smarter defences against rising cyber threats and costly data breaches.
Navigating 2026: Shaping business strategies and assurance planning
Key 2026 business trends on resilience, supplier risk, sustainability, cyber, AI and governance shaping strategy and audit planning.
Mitigating Common IT Vendor Risks in the Public Sector
Gov IT projects fail due to vendor issues; structured contracts, governance, and SLAs ensure success.
The Art of Smart's extensive research has identified six business-critical challenges that almost all organizations around the globe face in the short term. Challenges associated with business continuity as the world emerges from the coronavirus pandemic, evolving investment, sustainability with profit, increasing cyberthreat, the future of workplace, and trust in technology.