Southeast Asia and Australia (SEAA)

Click below to learn more about A&M’s capabilities within each country

Australia
Open
Indonesia
Open
Malaysia
Open
Singapore
Open
Thailand
Open
Vietnam
Open
Thought Leadership
Singapore Transfer Pricing Guidelines (Eighth Edition)
IRAS TPG8 Transfer Pricing updates: domestic loan relief, cross-border loan rules, SSA pilot, protective MAP, strict pass-through costs, documentation. 
Thought Leadership
Vietnam Tax Update: CAPITAL TRANSFER TAX FOR FOREIGN CORPORATE SELLERS UNDER NEW DECREE NO. 320/2025/ND-CP DATED 15 DECEMBER 2025
New Decree sets a 2% Capital Transfer Tax on gross proceeds for foreign sellers, outlines exclusions, and leaves open issues on taxing point.  
Thought Leadership
Malaysia Widens Capital Gains Tax “Disposal” Definition: Impact on M&A, Corporate Restructuring and Exit Planning
Malaysia redefines Capital Gains Tax 'disposal' to include share ownership cessation, affecting M&A, restructuring, and exit planning. Effective Jan 1, 2026.
Thought Leadership
Payday Super
The Treasury Laws Amendment (Payday Superannuation) Bill 2025 and the Superannuation Guarantee Charge Amendment Bill 2025 (collectively hereafter referred to as “the Bills”) received Royal Assent on November 6, 2025.
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