At every stage of its lifecycle funds must navigate and comply with a complex web of tax laws, rules, and regulations that differ across countries and regions, affecting both fund formation and fund reporting. This shift from a historically country-specific focus to a global or multi-jurisdictional approach underscores the evolving nature of the global tax reporting landscape.
Our Wealth and Asset Management Tax team possesses the expertise and experience necessary to grasp the practical aspects across the entire investment value chain. We understand the increasing demands from regulators, investors, and stakeholders, and the challenges of balancing compliance/reporting needs while achieving the optimal balance of tax and practical considerations. We provide a comprehensive suite of services to support you throughout your fund's life cycle, from fund formation, capital raising, and structuring, to closure and distributions to investors.
We provide the following fund formation and fund reporting offerings:
- Fund formation support
- Advice on tax issues relating to the fund manager vertical
- Advice on capital structure
- Fund transactions support
- Tax incentive planning and applications
- Support with TP planning and documentation
- Advice on fund governance protocols
- End-to-end technology driven tax compliance, reporting and dispute resolution services
- FATCA and CRS support
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Code of Practice 9 – What Is It and Is It Right for You?
December 12, 2025
At A&M, we regularly work alongside our clients’ existing advisors to ensure that they benefit from our extensive experience in managing Code of Practice 9 enquiries.
A&M Benefits Reference Guide
December 11, 2025
Many of the limits that pertain to qualified retirement plans and benefit plans are set by the Internal Revenue Service (IRS) and are subject to cost-of-living adjustments. In 2026, employees will be able to increase their retirement savings and contributions to health savings accounts as a result of the increased limits. The IRS limits for 2026 are summarized in the table below along with certain important compliance deadlines.
Pharma in Focus: A Prescription for Thai Tax & Tariff Health
December 8, 2025
Alvarez & Marsal recently hosted an engaging and practical session tailored for tax, finance, and trade professionals in the pharmaceutical industry. This first edition of our Thailand Tax Talk: Industry Series explored how tax leaders in the pharma sector can respond to increasing regulatory pressure, operational complexity, and cross-border trade disruption.
Supreme Court Upholds Delhi High Court Ruling: Indian Subsidiary Does Not Automatically Constitute PE, and No Further Profit Attribution Is Warranted Once the Subsidiary Arm’s Length Remuneration Is Paid
December 5, 2025
The Supreme Court’s affirmation of the Delhi High Court ruling in the Progress Rail case provides important clarity on Permanent Establishment standards in India.
The decision reinforces key principles on control, core functions, agency thresholds, and profit attribution.
It further underscores that arm’s-length remuneration to Indian subsidiaries precludes additional attribution.
A significant development for multinational enterprises evaluating their India-linked operating models.
