July 23, 2025

Announcement to Delay Tariffs to August 1, 2025: Implications for Pan-Asia Region

Recent announcements from the U.S. Administration outlined significant increases in reciprocal tariff rates. Formal notices were issued to 22 nations, including many in Southeast Asia, signaling rising pressure on trade relationships. In addition, stricter enforcement measures and penalties on transshipped goods were outlined. A&M Tax leaders offer key insights on shifting tariff rates, transshipment risks, and potential implications for BRICS members.

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Thought Leadership

Indonesia’s New Trade Deals: Expanding Global Partnerships

October 19, 2025

Discover Indonesia's latest trade deals with the EU & Canada, featuring tariff cuts, sustainability goals, investment protections, and new opportunities for exporters.

Thought Leadership

Key Tax Ruling on Outbound Software Payments: Business Profits vs. Royalties

September 11, 2025

Thailand's latest tax ruling on outbound software payments introduces a rights-based approach to classify payments as business profits or royalties. This shift aligns with international tax standards and impacts cross-border technology transactions, including cloud computing and custom software development. Learn how to optimize withholding tax exposure under this new interpretation.

Thought Leadership

New Regulation Update: DGT Regulation No. 18 of 2025 (PER-18) Concrete Data definition for tax audit purposes

October 15, 2025

As of Sept. 24, 2025, Indonesia's Regulation No. PER-18 defines the Concrete Data obtained or held by the DGT that can lead to the Specific Tax Audit process.

Thought Leadership

A&M’s Asia–Pacific Private Capital Tax Top 10 – 2025

October 14, 2025

Learn about A&M's Top 10 tax topics—the developments and implications—for private capital tax in the Asia–Pacific region for the last quarter.

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