January 26, 2021

Bonus Depreciation M&A Rules Trigger Noteworthy Results

In September 2020, the IRS released a second round of final bonus depreciation regulations to simplify the method for applying the rules to transactions involving consolidated group members. A&M's Kevin M. Jacobs shares with Tax Notes some of the interesting anomalies that the depreciation deduction rule creates for merges and acquisitions.

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Thought Leadership

A summary of the Early Stage Venture Capital Limited Partnership rules

August 18, 2025

Learn how Australian's Early Stage Venture Capital LP regime stimulates early-stage venture investment with tax concessions for investors and fund managers.

Thought Leadership

Commissioner falls flat in PepsiCo High Court appeal… but on a steak knife’s edge

August 14, 2025

On 13 August 2025 the High Court of Australia (HCA) handed down its decision in Commissioner of Taxation v PepsiCo, Inc and Commissioner of Taxation v Stokely-Van Camp, Inc [2025] HCA 30.

Thought Leadership

Presidential Regulation 68/2025: Reforming VAT Collection for Overseas Digital Vendors

August 11, 2025

Learn how Presidential Regulation 68 (2025) ensures VAT is collected on digital goods and services supplied by overseas vendors to Indonesian consumers.