The German Federal Ministry of Finance (BMF) published the final version of the revised administrative guidelines on 12 December 2014 for the amended German transfer pricing (TP) rules (Section 1(3)(d) and (3)(e) of the German Foreign Tax Act (AStG)) governing cross-border intra-group financing transactions. The most important changes are summarized in this article.

In 2024, the Healthcare and Life Sciences (HLS) M&A market demonstrated resilience, driven by favourable market dynamics, macroeconomic support, and strong investment interest from corporates and private equity firms. Key transaction focuses included enhancing capabilities, diversifying end-markets, and adopting new technologies, with healthcare companies targeting disruptive tech and innovative products.

The U.S. renewable energy industry is navigating a challenging period due to project delays, rising rates, tariffs, inflation and supply shortages.

IT projects are often large-scale and complex, demanding careful planning and diligent project management to stay on track and be completed successfully. The choice of methodology is typically identified by the specific needs of the project. Some of the most commonly used methodologies include agile, waterfall or hybrid.

The annual study released by global professional services firm Alvarez & Marsal (A&M) reveals a substantial increase in the use of debt restructuring moratoriums in Switzerland during 2023.

Alvarez & Marsal's new Swiss Debt Restructuring Moratorium Survey reveals a significant rise in procedures in Switzerland for 2023.

The Johor-Singapore Special Economic Zone (JS-SEZ) marks a groundbreaking collaboration between Malaysia and Singapore, designed to attract global investments while fostering regional economic growth.

In late 2024, two significant cyberattacks targeting critical U.S. systems came to light. Recent media reports describe a massive penetration of major U.S. telecommunications companies’ networks by a Chinese state-affiliated hacking organization, “Salt Typhoon.”

Learn about the changes for 2025 in the Mexico General Tax Rules, applicable to taxes, products, benefits contributions for improvements and federal duties.

Alvarez & Marsal’s Global Transaction Advisory Group (Global TAG) continues to strengthen its market readiness to service clients globally with the promotion of Managing Director, Stacy Kirshner to Co-Leader of TAG US, alongside Managing Director, Anthony Caporrino.

We are pleased to share our perspective on the untapped potential of the budget hotel segment in Spain— a global leading destination experiencing continuous demand growth.

We are delighted to bring you our A&M Tax & Customs Newsletter New Year edition. This newsletter is filled with essential insights and analyses of the most significant tax and customs regulatory developments from the past quarter across the Gulf region.

Leading global professional services firm Alvarez & Marsal (A&M) has announced the promotion of 80 professionals, across Brazil, Canada, France, Germany, India, Italy, Spain, Sweden, United Arab Emirates, United Kingdom, and the United States, to the position of Managing Director.