Treasury and the IRS recently published a new set of final regulations for taxpayers that conduct business through a foreign branch or disregarded entity whose functional currency is different than that of the taxpayer.

B2B organizations often have an underdeveloped pricing function, resulting in margin loss (EBITDA) as well as undervaluation of the business. Yet, many business leaders think that pricing function is well established in their organizations and there may not be any further opportunity for improvement. A&M experts discuss why this conundrum exists and answer the key questions you should be asking to explore margins improvements.

Five leading experts and future leaders from A&M's Disputes and Investigations practice were recognized in the Lexology Index 2025 Data guide.

As the OECD’s Pillar Two reform takes effect globally, multinational companies are facing a significant operational challenge.

Hong Kong's Hotel Accommodation Tax of 3% has resumed as of 1 January 2025, after a 17-year waiver to promote tourism.

Oman Customs has announced the implementation of a new version of the GCC Unified Tariff, which will come into effect on 1 January 2025. This significant update will change Oman’s Harmonized System (HS) code structure from 8 to 12 digits for all products.

Alvarez & Marsal Automotive & Industrials Group Managing Director Sohin Chinoy was featured among Top 25 Strategy Consultants and Leaders of 2024.

What happens when tax rules for non-residents clash with EU principles on the free movement of capital? The Court of Justice of the European Union has ruled on a key case addressing withholding tax refunds for loss-making companies.

Learn the new measures waiving stamp duty payable on transfers of shares or units of REITs and transactions related to options market makers' jobbing business.

Accelerated M&A process and pre-packaged sale of the business and assets Evtec Fab Limited

Accelerated M&A process and pre-packaged sale of the business and assets to Paramount Retail Group

M&A process and pre-packaged sale of the business to AS Equity Partners, under a Swiss debt restructuring moratorium

Carve-out sales of three business units via simultaneous pre-packaged sales, to two separate private equity purchasers (Nimbus and BOSS)

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 2025, 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 2025 are summarized in the table below along with certain important compliance deadlines.

The Pillar 2 (GloBE) rules constructed by the OECD set out global minimum tax rules designed to ensure that Multinational Enterprises (“MNEs”) pay a minimum effective tax rate of 15% on profits in all countries.