A&M's Australian Tax Services leverages deep infrastructure experience to give confidence that an investment will proceed with an effective tax structure that takes account of all the complex Australian tax regulations.
A&M’s Real Estate Tax Services team provides end-to-end tax services to both public and private real-estate clients, ranging from the structuring and capital establishment of a new fund or investment product to legal documentation and the acquisition or divestiture of properties or entities.
A&M Tax Policy Insights covers Pillar One fallout, DST trends, UN talks, and key global tax updates, tariffs, and treaties impacting cross‑border operations.
Revenue Procedure 2026-17 creates a limited window to revoke certain “irrevocable” §163(j) elections, including the RPTOB and CFC group elections, in light of OBBBA-driven changes.
The Bill represents a significant shift toward streamlining corporate restructuring and reducing the regulatory friction for M&A transactions. Here is a summary of the key provisions from an M&A and restructuring perspective.