July 24, 2025, Hyatt International Southwest Asia Ltd (“Taxpayer”), the Honourable Supreme Court (“SC”) upheld the Delhi High Court's judgment on Taxpayer’s existence of a Fixed Place Permanent Establishment (“PE”) in India.

In many M&A share transactions, tax losses may represent significant hidden value. But that value depends particularly on two key questions: Can the tax losses survive the transaction and can the parties mutually agree on a business plan substantiating the future usage of the potentially surviving tax losses? Our article outlines how jurisdiction-specific rules — especially Germany’s strict change-in-ownership regime — affect the usability of tax losses post-closing, whether tax losses can provide a shelter for historic tax risks and why tax losses impact purchase price negotiations.

The EU is set to overhaul its customs regulations in 2028, with a key focus on modernising e-commerce.

Alvarez & Marsal, a leading global professional services firm, is delighted to announce the appointment of Dorian Gaertner as Managing Director to lead the Southeast Asia and Australia Digital and Technology Services (DTS) practice.

Survey conducted with leading voice in corporate Australia highlights opportunities for collaboration between government and corporate Australia to drive economic growth.

Proposed changes to Australia's tax treatment of bail-in bonds provide much-needed certainty regarding their debt/equity classification and tax law.

Australia’s energy transition is creating new opportunities for growth, but also exposing organizations to rising litigation risks tied to land use, project approvals, and misleading ESG claims. The article explores how greenwashing and bluewashing are emerging as key areas of concern, and how forensic accounting can help organizations identify and mitigate these risks.

This edition of the Automotive Industry Spotlight will focus on recent trends in electric vehicle (EV) demand and the sector’s road ahead.

Digital forensics analysis plays an indispensable role in trade secret litigation. By employing evidence-based collection methods, it not only effectively uncovers infringement but also assists businesses in recovering economic losses.

A divergence within the EU VAT system challenges established guidance and introduces new compliance uncertainty for digital service providers.

Former EY Deputy Global Vice Chair of Tax, Michael Bertolino, joins A&M Tax to develop and implement growth strategies worldwide

The series "Navigating Margin Recovery in the Auto Sector" delves into the pressing challenges faced by the automotive industry, particularly focusing on the relationship between manufacturers and suppliers.

Financier Worldwide canvasses the opinions of leading professionals on current trends in global tax.

In this Q2 2025 edition of our VAT Quarterly Wrap-up, we provide our analysis on three cases at the CJEU potentially shaping the VAT landscape across the EU.

Lexology Index recognized eight A&M experts across the Americas, Europe and Asia in the 2025 Asset Recovery guide.