Insights

A&M Newsletters
Comprehensive and timely perspectives, on the topics that matter to you, sent straight to your inbox.
Created
Thought Leadership

2025 EBA Stress Test

August 5, 2025
The latest 2025 EU-wide EBA stress test results are out, and our first-glance analysis is in.
Thought Leadership

Tax losses in share deals – Hidden value impacting purchase price negotiations?

August 4, 2025
In many M&A share transactions, tax losses may represent significant hidden value. But that value depends particularly on two key questions: Can the tax losses survive the transaction and can the parties mutually agree on a business plan substantiating the future usage of the potentially surviving tax losses? Our article outlines how jurisdiction-specific rules — especially Germany’s strict change-in-ownership regime — affect the usability of tax losses post-closing, whether tax losses can provide a shelter for historic tax risks and why tax losses impact purchase price negotiations.
Thought Leadership

The Energy Transition in Australia: A Catalyst for Emerging Litigation Risks

July 31, 2025
Australia’s energy transition is creating new opportunities for growth, but also exposing organizations to rising litigation risks tied to land use, project approvals, and misleading ESG claims. The article explores how greenwashing and bluewashing are emerging as key areas of concern, and how forensic accounting can help organizations identify and mitigate these risks.