November 10, 2025

The Side-by-Side System and Pillar Two: Getting Ready for the New Framework

As global tax frameworks continue to shift, how can multinational enterprises prepare for the strategic and compliance challenges posed by the G7’s Side-by-Side (SbS) system and BEPS Pillar Two?

A&M’s latest webinar brings together experts from our Global Tax Policy Group to explore the evolving landscape and its implications for cross-border operations, tax planning, and policy engagement.

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Thought Leadership

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.

Thought Leadership

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. 

Thought Leadership

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.

Thought Leadership

Thailand’s Renewed BOI Incentives: A Strategic Window for Growth, Expansion, and Investment (2026–2027)

January 29, 2026

On 15 January 2026, the Thailand Board of Investment (BOI) announced a refreshed set of investment promotion measures for companies evaluating expansion opportunities or strategic joint ventures in Thailand.

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