Published by Premium Insurance Magazine, May 2022
With more than 650 transactions completed in 2021 and a combined value of close to $90 billion, the Middle East's M&A activity has become steadily buoyant, but their utilization of tax insurance has yet to take off despite the tax insurance market booming globally.
A&M's Stuart Twinberrow, John Bettley-Smith, and Hamish Sandison partnered with Aurifer's Thomas Vanhee to provide insight on the contributing factors as to why and how the newly introduced corporate tax regime in the UAE can affect the tax due diligence process, adding uncertainty, opportunities for abuse, and increasing levels of complexity.
Indonesia’s PMK No. 112 of 2025: Procedures for Implementing Double Taxation Avoidance Agreements
February 3, 2026
PMK 112 of 2025 sets Indonesia’s DTAA procedures, CoD rules, DGT Form updates, anti‑abuse tests (LOB, PPT), PE guidance, and 10‑day validation timelines.
A&M Tax Policy Quarterly Outlook: Q4 2025
January 30, 2026
Global Tax Policy Q4 2025: Digital economy, SEP vs. Pillar One, TP disputes, OECD MTC remote work PE, Pillar Two SbS safe harbors, and key regional updates.
Thailand’s Renewed BOI Incentives: A Strategic Window for Growth, Expansion, and Investment (2026–2027)
January 29, 2026
On 15 January 2026, the Thailand Board of Investment (BOI) announced a refreshed set of investment promotion measures for companies evaluating expansion opportunities or strategic joint ventures in Thailand.
ECJ Clarifies VAT Exemption for Cost-Sharing Groups: Implications for Spain, Germany, and Netherlands
January 29, 2026
On January 22, 2026, the European Court of Justice (ECJ) issued a landmark ruling in joined cases C‑379/24 and C‑380/24, addressing the scope of the VAT exemption for cost-sharing groups under Article 132(1)(f) of the EU VAT Directive. Learn about the implications in this article.
