A&M Senior Director Emily Miligan was recently a guest on the Weaver: Beyond the Numbers podcast and shared insights on how organizations can best prepare for a benefit plan audit.

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.

The EU is set to overhaul its customs regulations in 2028, with a key focus on modernising e-commerce.

Proposed changes to Australia's tax treatment of bail-in bonds provide much-needed certainty regarding their debt/equity classification and tax law.