New Treasury and IRS guidance under the OBBBA signals meaningful changes for international tax planning. Key implications are emerging now, with more to come in 2026.

Discover A&M’s key takeaways from the UAE Federal Tax Authority’s new Advance Pricing Agreements guidance. This overview covers scope and phased implementation, eligibility thresholds, process timelines, fees, annual compliance, and practical considerations for taxpayers, seeking greater tax certainty and risk mitigation under the UAE corporate tax regime.

Multinational enterprise (MNE) groups with a calendar year-end should note that the Country-by-Country (CbC) Report for FY2024 must be filed with ZATCA by December 31, 2025.

As the fiscal year progresses, businesses in Saudi Arabia must ensure they fulfil their obligation to make advance tax payments, especially those with significant prior-year tax liabilities.

Zakat and corporate tax filings for the 2025 financial year are due on April 30, 2026. Stay ahead of deadlines with accurate, compliant submissions.

Withholding Tax (WHT) in Saudi Arabia impacts payments to non-residents, making compliance essential as ZATCA tightens enforcement. Accurate, timely filings help avoid penalties and protect your business.

Managing VAT in Saudi Arabia means keeping up with shifting digital tax rules. With E-Invoicing (Fatoorah) and strict e-filing mandates, businesses must stay tech-ready and compliant.

Europe’s fitness industry is moving into a new cycle: bigger, more digital, and closer than ever to healthcare. Our latest insights paper, unpacks how this full ecosystem is evolving and what it means for investors and strategic acquirers across operators, equipment, software and consumer brands.

The creative disruption being generated by artificial intelligence (AI), geopolitical turmoil, and competition from Chinese corporates increasingly moving up the value chain, is presenting both opportunities and challenges. Shareholders will be looking for European corporates to capitalise on the opportunities and mitigate the challenges.

Given the complexity of the current economy, shaped by the challenges of rising interest rates and inflation, volatile markets, shifting business models, and financially strained vendors and customers, it is essential for organizations to take proactive steps to drive profitable sales and commercial performance. Interest rates and inflation have become dominant forces steering economic dynamics. 

IRAS TPG8 Transfer Pricing updates: domestic loan relief, cross-border loan rules, SSA pilot, protective MAP, strict pass-through costs, documentation. 

The Supreme Court of India (SC) has pronounced a landmark judgment (the Ruling) in the case of American Express Limited and Oman International Bank (the Taxpayers), which will have a significant impact on non-residents operating in India through a branch structure.

New Decree sets a 2% Capital Transfer Tax on gross proceeds for foreign sellers, outlines exclusions, and leaves open issues on taxing point.  

UAE Corporate Tax Audits: What to Expect in 2025–26
With the first CT filing season complete, the FTA is shifting into risk-led, data-driven audits, leveraging the same procedures honed under VAT. Expect strict business-day deadlines, iterative queries, and reconciliations across VAT, CT, and TP, with growing audit capacity backed by analytics and inspections. Discover how our audit-readiness frameworks, training, and documentation support can accelerate closure and reduce penalty exposure.

Saudi Arabia updates its Integrated Customs Tariff, adding new HS codes and reclassifications. See impacts on GCC businesses and key actions to stay compliant.