go / stand / be toe to toe

What is the origin of the idiom "go toe to toe" and when to use it?

The idiom "go toe to toe" is believed to have originated from boxing, where opponents stand toe to toe in the ring before the fight begins. In modern usage, the term "go toe to toe" can refer to any situation where two people or groups engage in a close competition or confrontation. It can be used to describe a physical contest, such as a boxing match or a wrestling match, or a non-physical contest, such as a debate or a negotiation.