A&M's November 2025 Tax Policy Insights tracks global trends, regulatory shifts, and strategies affecting cross-border operations, compliance, and policy.

The Treasury Laws Amendment (Payday Superannuation) Bill 2025 and the Superannuation Guarantee Charge Amendment Bill 2025 (collectively hereafter referred to as “the Bills”) received Royal Assent on November 6, 2025.

Brazil has enacted Law 15,270/2025 (published Nov 27, 2025), reintroducing withholding income tax on dividends after nearly three decades of exemption.

Learn how Section 168(n) depreciation provides a new 100% deduction for qualified production property and what taxpayers must consider to qualify.

The US insurance brokerage sector continues to experience significant M&A activity fuelled by private equity-backed consolidators driving record valuations and increasing deal complexity.

This report was first published in Mealey’s Litigation Report: Artificial Intelligence.

Director Vikesh Bhartee explores emerging digital content risks, how AI can be used for detection and defense, and why governance must evolve to keep pace across sectors like financial services, healthcare, media, and retail.

In the UK, rapid digital health innovation and the government’s first-ever strategic response has meant that the men’s health sector is currently undergoing a shift that is breaking long-standing stigma and moving the market from low engagement to systemic change.

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.

Our latest analysis reveals a marked increase in financial distress across Australian corporates, with several key sectors facing heightened pressure. The findings reflect a challenging economic environment shaped by persistent inflation, elevated interest rates, and sector-specific vulnerabilities.

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.

Australia’s shift to Payday Super on 1 July 2026 marks a major change to how employers manage superannuation.

Managing Director Richard Holt explains why an aligned operating model is critical to resilience and long-term value creation. He outlines practical questions and levers boards can use to clarify where value is created, build operational agility at scale, and strengthen capital engagement strategies and investor communication.

The Infrastructure Pulse Survey Report for Q4 2025, by Alvarez & Marsal in collaboration with Global Infrastructure Investor Association (GIIA), provides valuable insights into market sentiment from leading investors around the world. Our biannual survey tracks investor confidence and emerging trends in infrastructure across Europe, Australia, and the Americas