There is a pressing need for global reform of inheritance taxation systems. On average, only 0.5% of total tax revenues are sourced from inheritance taxes across the 24 OECD countries that levy them. If designed properly, inheritance taxes could play a greater role in raising revenues for cash-strapped authorities seeking to overcome mounting public deficits.

In a historic agreement on 8 October 2021, 136 countries approved the OECD two-pillar solution in a major overhaul of the century-old international taxation system. At the G20 Summit in Rome on 30 October 2021, the leaders of the world’s biggest economies endorsed the two-pillar solution, decades in the making but which will be implemented in 2023.

The case provides a strategic overview of one of the UK’s fastest-growing household goods companies, Dyson Ltd. Starting out in the early 1990s as sole vendor of bagless vacuum cleaners in the UK market, Dyson would ultimately become the market leader before its competitors finally woke up.

This case illustrates the key role played by a local distributor in the luxury goods industry in the Middle East. By partnering with the Chalhoub Group, western firms have built a competitive advantage across the six countries of the Gulf Cooperation Council (GCC).

Paris-based S.T.Dupont is engaged in the manufacture, marketing and sale of luxury goods for men and women, including lighters, pens, jewelry, leather goods, eyewear, watches, belts, fragrances and casual and formal attire. Founded in 1872 by an entrepreneurial French photographer and carriage-maker, the company began making luxury leather luggage for wealthy aristocrats.

The case investigates the role of creative directors in the luxury fashion industry. When in October 2015 Raf Simons quit Christian Dior, industry observers wondered why anyone would voluntarily walk away from such an esteemed fashion house, and who would replace him. Beneath the glamorous veneer, the luxury and fashion industry puts tremendous stress on creative directors.