This quarterly edition includes, among other critical issues and developments, an update on SPAC and de-SPAC activity, implications of the U.S. Supreme Court’s EPA ruling and how fiduciaries can stay ahead in times of economic turmoil.

In this issue of The Informed Board, we discuss how companies can position themselves as merger reviews grow lengthier and more difficult, and we explain the legal framework for NFTs so directors can provide informed oversight if their companies decide to mint these digital assets.

In the new episode of our tax podcast, “GILTI Conscience,” EY’s Michael McDonald discusses whether the OECD’s DEMPE transfer pricing guidelines are being properly interpreted, including whether some jurisdictions are placing too much emphasis on functions, and not enough on capital at risk and other factors.