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.

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.

This edition of the Automotive Industry Spotlight will focus on recent trends in electric vehicle (EV) demand and the sector’s road ahead.

Digital forensics analysis plays an indispensable role in trade secret litigation. By employing evidence-based collection methods, it not only effectively uncovers infringement but also assists businesses in recovering economic losses.

A divergence within the EU VAT system challenges established guidance and introduces new compliance uncertainty for digital service providers.

Financier Worldwide canvasses the opinions of leading professionals on current trends in global tax.

In this Q2 2025 edition of our VAT Quarterly Wrap-up, we provide our analysis on three cases at the CJEU potentially shaping the VAT landscape across the EU.

Discover how implementing transactions efficiently can unlock value and benefit tax positions in M&A leading up to Day 1 and post-closing.

Public Sector Services experts Michael Heifetz, Jay Nagy and Danielle Kailing share how A&M helps State Medicaid Agencies implement IBH-aligned strategies that drive behavioral healthcare access, equity and efficiency while reducing unnecessary utilization and health disparities.

China's Order 810 brings new reporting requirements for online platform operators. Learn the scope, rules and implications for businesses in the Chinese market.

Germany is expanding its tax incentives to accelerate the shift to electric company vehicles. Key measures include an increased threshold for the 0.25 percent benefit-in-kind taxation, accelerated depreciation for BEVs, and a range of tax exemptions and lump-sum reimbursements related to charging. Our article outlines the key developments and what companies should consider to structure e-mobility benefits efficiently.

Infrastructure investment in Europe is gaining momentum, with the Q2 2025 GIIA survey showing a decisive shift in investor sentiment, signalling a potential supercycle as investors seek stability amid global uncertainties.