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

Not Everything Is a Dividend - A Clean Break for Taxpayers on Capital Returns and Part IVA in Ierna and Hicks?

April 16, 2026

Capital Returns under Section 45B: lessons from Hicks and Ierna on dividends, Part IVA, and ATO practice for Australian corporate restructures.

Thought Leadership

Webinar: First 100 Directors’ Remuneration Reports – Initial Trends in 2026

April 14, 2026

Recap on this webinar where our Executive Compensation experts present the key findings the first 100 Directors’ Remuneration Reports published in the 2026 AGM season.

Thought Leadership

THE RETURN OF SECTION 301: WHAT DOES IT MEAN FOR APAC?

April 9, 2026

Section 301 is reshaping APAC trade. Explore risks from excess capacity probes and forced labor enforcement, plus tariff scenarios and mitigation steps.