On 19 April 2024 the Stamp Duty (Amendment) Ordinance 2024 removed all demand-side management measures for residential properties in Hong Kong.

On April 9, 2024, Treasury and the IRS released proposed regulations for the excise tax on stock repurchases, which closely align with the interim guidance in Notice 2023-2 (the Notice). As the government generally plans to adopt the guidance in the Notice, it seems unlikely that the final regulations will substantially differ from the proposed regulations. What are the key aspects of the proposed regulations and how will some of those affect certain transactions?

The Australian Taxation Office released the new 2024 Reportable Tax Positions (RTP) Schedule last week, posing new questions about intangibles migration and Australian development, enhancement, maintenance, protection and exploitation (DEMPE) activities per Practical Compliance Guideline PCG 2024/1, highlighting transfer pricing and anti-avoidance considerations in particular.

The IRS released the proposed regulations for the highly anticipated stock buyback excise tax which included minor adjustments made to the contentious 'funding rule'. How do tax practitioners feel about the proposed regulations?

On 20 March 2024, the Federal Court of Australia (FCA) found in favour of the taxpayer in Mylan Australia Holding Pty Ltd (MAHPL) v Commissioner of Taxation (Commissioner) (No 2) [2024] FCA 253. What are the key observations and takeaways?

This article provides an overview of the draft legislation and consultation paper and explains how the materials seek to implement the global minimum tax rules developed by the OECD, known as the GloBE Rules, as well as the “domestic minimum tax.”

Unlock the secrets of pricing power: delve into Warren Buffet's wisdom and unravel the mystery behind crafting a profitable pricing strategy. Discover why most companies struggle and how market research can be the key to success.

Discover how financial institutions can ensure their third-party risk management programs not only comply with current guidelines but are also poised to adapt to future regulatory changes.

Sovereign governments across Asia, Africa, the Middle East, and beyond are increasingly turning to sukuk, also known as “Islamic bonds,” to fulfill their financing needs. Yet it remains relatively obscure when compared to conventional debt instruments. Our discussion paper demystifies sukuk and exposes its increasing role within sovereign finance.

A&M Tax Managing Director Felix Lee recently interviewed with Economic Daily and shared his thoughts on China's economic growth. 

Pet Specialty retailers and investors stand at a critical crossroads amidst market slowdown, shifting customer preferences, fierce competition and the dominance of e-commerce. A&M’s Consumer and Retail experts delve into the challenges faced by the industry and offer actionable insights to thrive in the current pet retail landscape.

The Full Federal Court has dismissed an appeal by Singapore Telecom Australia Investments Pty Ltd (STAI) against transfer pricing assessments issued by the Australian Taxation Office (ATO) in relation to interest deductions claimed on related party debt. With transfer pricing adjustments expected to trend upward globally, what types of implications should we anticipate?

The Blueprint II programme sets an ambitious mission to digitise the London insurance market, aiming to enhance its efficiency, agility, and cost-effectiveness. Read our latest article to successfully navigate Blueprint II.

The Australian Government’s announcement to reduce the managed investment trust (MIT) withholding tax rate from 30% to 15% promises to encourage more foreign investment in Australia’s growing Build-to-Rent (BTR) market. But, do the changes go far enough?

In the complex landscape of corporate finance, ensuring the accuracy and integrity of financial statements is paramount. Among the various metrics used to gauge a company's health, EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) stands out as a critical indicator. However, it's also become a focal point for financial manipulation – an inside job that can be hard to spot. EBITDA fraud is quite common and often a trigger for numerous regulatory actions, litigation, and forensic accounting investigations.