Insights

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

Supreme Court Upholds Delhi High Court Ruling: Indian Subsidiary Does Not Automatically Constitute PE, and No Further Profit Attribution Is Warranted Once the Subsidiary Arm’s Length Remuneration Is Paid

December 5, 2025
The Supreme Court’s affirmation of the Delhi High Court ruling in the Progress Rail case provides important clarity on Permanent Establishment standards in India.
The decision reinforces key principles on control, core functions, agency thresholds, and profit attribution.
It further underscores that arm’s-length remuneration to Indian subsidiaries precludes additional attribution.
A significant development for multinational enterprises evaluating their India-linked operating models.
Press Releases

Global Investigations Review recognizes A&M in the 2025 GIR 100

November 14, 2025
Global Investigations Review has included A&M in its 2025 GIR 100, highlighting our role as a trusted partner for complex, cross-border investigations. With a global team of seasoned experts, we help organizations uncover facts, manage risk, and meet regulatory expectations with confidence.
Press Releases

ALVAREZ & MARSAL TAX LAUNCHES UK RISK AND DISPUTES MANAGEMENT LINE

November 5, 2025
A&M Tax today announces the joining of Lucy Sauvage as a Senior Director in Manchester. The strategic hire marks the launch of A&M’s Tax Risk and Disputes Management line, a significant development in further elevating the UK Tax practice’s capabilities.