*This article first appeared in the August 2025 issue of Financier Worldwide magazine.
How is Switzerland adapting to global tax reform and what does it mean for multinationals?
As global tax reforms, such as Base Erosion and Profit Shifting and its Pillar Two take hold, Switzerland is shifting focus from low corporate tax rates to compliant, substance-driven incentives that align with international standards, to retain its status as a top-tier business location of choice.
In this Financier Worldwide feature, Managing Director Dr. Kersten Honold and Director David Brusa, discuss the latest trends in the Swiss Tax landscape as well highlighting the key tax topics to consider when relocating or investing in Switzerland.
Read the full article here
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.
Managing Director Kevin M. Jacobs Featured in The Wall Street Journal
September 11, 2025
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.
Changes Coming to the Washington Sales Tax Landscape on October 1, 2025
September 11, 2025
In May 2025, Washington enacted multiple tax bills into law, including Senate Bill 5814 (SB 5814), which takes effect on October 1st and will broaden the sales and use tax base and the Business and Occupation (B&O) tax retailing classification to include several new services.
US-Mexico treaty notification and protective claim requirements
September 8, 2025
Companies in Mexico with a local presence that are currently undergoing, or may in the future undergo, a tax review for FY 2020 of its transfer pricing policies involving the United States, need to file a protective claim/notification no later than September 30th, 2025.