A&M’s Asia-Pacific Private Capital and Asset Management Tax Top 10 | Quarterly Update
August 25, 2026
A&M’s Asia-Pacific Private Capital and Asset Management Tax Top 10 highlights key tax developments across Hong Kong, Singapore, Australia, Korea, New Zealand, Vietnam and India.
Oman e-Invoicing Update: OTA Puts Fawtara Timeline Into Regulation
August 25, 2026
This is a follow-up to our earlier Fawtara alert. On 9 August 2026, the Oman Tax Authority (“OTA”) issued Decision No. 189/2026, amending the Executive Regulations of the VAT Law (Decision No. 53/2021, issued under Royal Decree No. 121/2020) to give the Fawtara programme a formal legal footing for the first time.
Limited Partners! Part Deux: The Fifth Circuit Rewrites the LP Rules … Again
August 19, 2026
The Fifth Circuit has replaced its prior opinion in K Alain, L.L.L.P. v. Commissioner, adopting a new framework for determining when limited partners qualify for the self-employment tax exception.
India Tax Alert | Gujarat High Court Landmark Ruling on Corporate Guarantees
August 17, 2026
The recent Gujarat High Court ruling in Torrent Power Ltd. v. Union of India & Ors. is a significant development on the GST treatment of corporate guarantees between related persons .