Insights

A&M Newsletters
Comprehensive and timely perspectives, on the topics that matter to you, sent straight to your inbox.
Created
Thought Leadership

Powering Data Centers: The State of the States

July 24, 2025
State energy policies are now a key factor shaping where hyperscale data centers locate and grow amid rising AI-driven power demand. This insight highlights how varying regulations across states create both opportunities and risks for developers.
Thought Leadership

Overview of the BMF Instruction Sheet on Cross-Border Audit Cooperation

July 24, 2025
With its updated instruction sheet on cross-border audit cooperation, the German Ministry of Finance signals a stronger focus on coordinated tax enforcement. Joint and simultaneous audits are gaining relevance – especially in transfer pricing matters. For multinational groups, this means greater pressure to ensure consistency and audit readiness across jurisdictions.
Thought Leadership

UAE Corporate Tax and Transfer Pricing

July 22, 2025
On 9 October 2022, the UAE Ministry of Finance (MoF) published Federal Decree Law No. 47 of 2022 (UAE Corporate Tax Law). The UAE Corporate Tax Law applies to Taxable Persons operating in the UAE and is effective for financial years beginning on or after 1 June 2023.