Published by The Wall Street Journal
A&M Tax Managing Director Kevin M. Jacobs was recently featured in The Wall Street Journal in an article highlighting the cash savings companies are benefiting from under the new tax law.
Companies in the oil, technology, and telecom industries have reported benefits from the changes that increase or allow accelerated deductions for domestic research, interest payments and equipment purchases.
“Companies prefer the ability to choose, so in that regard, it’s a great thing for them. But again, there is this trap for the unwary.”
For some companies, the resulting reduction in their regular income tax could give rise to a potential unexpected corporate alternative minimum tax (CAMT) liability.
Read More
Singapore Transfer Pricing Guidelines (Eighth Edition)
December 30, 2025
IRAS TPG8 Transfer Pricing updates: domestic loan relief, cross-border loan rules, SSA pilot, protective MAP, strict pass-through costs, documentation.
Supreme Court clarifies the Scope of Deduction of Head Office Expenditure for Non-Residents as enshrined under section 44C of the Income Tax Act, 1961
December 26, 2025
The Supreme Court of India (SC) has pronounced a landmark judgment (the Ruling) in the case of American Express Limited and Oman International Bank (the Taxpayers), which will have a significant impact on non-residents operating in India through a branch structure.
Vietnam Tax Update: CAPITAL TRANSFER TAX FOR FOREIGN CORPORATE SELLERS UNDER NEW DECREE NO. 320/2025/ND-CP DATED 15 DECEMBER 2025
December 24, 2025
New Decree sets a 2% Capital Transfer Tax on gross proceeds for foreign sellers, outlines exclusions, and leaves open issues on taxing point.
Malaysia Widens Capital Gains Tax “Disposal” Definition: Impact on M&A, Corporate Restructuring and Exit Planning
December 18, 2025
Malaysia redefines Capital Gains Tax 'disposal' to include share ownership cessation, affecting M&A, restructuring, and exit planning. Effective Jan 1, 2026.
