Working capital: The black hole of business sales
Understanding how cash, debt, and working capital affect business sales and the seller's final payout at completion.
Other Consequences of a Tariff War: 5 Risks To Avoid
New tariffs raise costs and risks for importers. Proactive planning can help mitigate compliance, valuation, and supply chain issues.
Have you ever worked in the UK?
Irish nationals can buy missed UK National Insurance years to qualify for a UK state pension alongside their Irish pension.
Top Risk Areas for Internal Audit: Public Sector
Internal auditors help public entities manage financial, compliance, and cybersecurity risks to strengthen resilience in 2025.
Global tax: Where are we going with agreement, or lack of it?
Trump's Executive Order halts the Global Tax Deal, directing investigations into discriminatory taxes on US companies, with potential penalties.
The most important tax changes in 2025 for entrepreneurs in Poland
Discover key 2025 tax changes for businesses, including benefits and challenges, to help entrepreneurs adapt effectively.
International Women’s Day 2025: How To 'Accelerate Action'—And Fairly
Harvard researcher Siri Chilazi reveals how evidence-based workplace redesigns can accelerate gender equality—if businesses commit to systemic change
Responding to European Commission ‘Omnibus’ Proposals for Sustainability Reporting
This paper presents a contingency plan in response to the Omnibus proposals by the European Commission to streamline ESG reporting.
Updated Malaysian Transfer Pricing Tax Audit Framework
An overview of Malaysia's updated Transfer Pricing Tax Audit Framework 2024, highlighting surcharge rates, penalties and compliance essentials.
Optimizing Third-Party Risk Management
The Crowe “2024 TPRM Study” provides insights and peer comparisons for financial services.
ESG Regulatory Landscape: Emerging Trends in 2025
Discover key ESG regulations, including California’s climate rules and EU directives, and how organizations can stay compliant and grow sustainably.
Post-Covid Business Travel: Realizing The Value Of In-Person Meetings
As corporate trips take off, leaders grapple with balancing in-the-flesh connections, sustainability concerns, and evolving stakeholder expectations
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.
About The Art of Smart
Discover the background to The Art of Smart, our ambitions, our global research, key themes, significant current trends, and more.
Media Pack
A collection of selected resources and downloadable media assets from The Art of Smart campaign for promotional use.
The Art of Smart on YouTube
Visit the Art of Smart's YouTube channel to watch a selection of in-depth interviews and discussions with thought leaders and topic experts from around the globe.
Discover the background to The Art of Smart, our ambitions, our global research, key themes, significant current trends, and more.
A collection of selected resources and downloadable media assets from The Art of Smart campaign for promotional use.
Visit the Art of Smart's YouTube channel to watch a selection of in-depth interviews and discussions with thought leaders and topic experts from around the globe.
Contact us to find out more about our international insights programme and future content.
