June 30, 2025

12% VAT on Non-Resident Digital Service Providers in the Philippines

On 2 June 2025, the Philippines implemented a 12% VAT on Non-Resident Digital Service Providers (NRDSPs). What are the key VAT considerations businesses should be aware of? A&M experts developed a comprehensive overview of the rules - comparing similar regimes in other countries, outlining industry-specific implications, and offering guidance on how to prepare.

Read the Full Overview

Thought Leadership

India Tax Alert | Supreme Court Redefines Tax Treaty Protection: GAAR Trumps DTAA in Indirect Transfers

January 16, 2026

In its landmark judgment dated January 15, 2026, in the case of Tiger Global International III Holdings and others, the Honorable Supreme Court (SC) has set aside the Delhi High Court’s (HC) decision dated August 28, 2024.

Thought Leadership

India Tax Alert | Supreme Court Clarifies Taxability on Amalgamation: The “Commercial Realizability” Test

January 13, 2026

In a landmark ruling, the Supreme Court has introduced the “commercial realizability” test to assess taxability in share substitution cases, holding that freely marketable shares with definite commercial value may give rise to taxable business income.

Thought Leadership

A&M Tax – Monthly Recap of EU and Dutch Tax Developments

January 13, 2026

The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.