*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
A&M’s Asia–Pacific Private Capital Tax Top 10 – 2025 Q4
February 8, 2026
Private capital tax in the Asia–Pacific region is progressive and ever-changing. Based upon the latest published news, reports, and announcements, here are A&M's Top 10 tax topics for private capital tax in the Asia–Pacific region for the last quarter, up to December 2025.
Budget 2026-27 | Why buyback taxation a victory for minority shareholders and a hurdle for promoters
February 4, 2026
While promoters may find the new tax rates less attractive than the pre-2024 era, the retail and institutional investor community will likely welcome the lower, more transparent capital gains rates.
Indonesia’s PMK No. 112 of 2025: Procedures for Implementing Double Taxation Avoidance Agreements
February 3, 2026
PMK 112 of 2025 sets Indonesia’s DTAA procedures, CoD rules, DGT Form updates, anti‑abuse tests (LOB, PPT), PE guidance, and 10‑day validation timelines.
A&M Tax Policy Quarterly Outlook: Q4 2025
January 30, 2026
Global Tax Policy Q4 2025: Digital economy, SEP vs. Pillar One, TP disputes, OECD MTC remote work PE, Pillar Two SbS safe harbors, and key regional updates.
