Thailand's latest tax ruling on outbound software payments introduces a rights-based approach to classify payments as business profits or royalties. This shift aligns with international tax standards and impacts cross-border technology transactions, including cloud computing and custom software development. Learn how to optimize withholding tax exposure under this new interpretation.

As of Sept. 24, 2025, Indonesia's Regulation No. PER-18 defines the Concrete Data obtained or held by the DGT that can lead to the Specific Tax Audit process.

Learn about A&M's Top 10 tax topics—the developments and implications—for private capital tax in the Asia–Pacific region for the last quarter.

Get Q3 2025 updates on ASC 740, IAS 12, OECD Pillar Two, and US tax rules like ASU 2023-09 reshaping global tax accounting and financial reporting practices.