Commissioner falls flat in PepsiCo High Court appeal… but on a steak knife’s edge
August 14, 2025
On 13 August 2025 the High Court of Australia (HCA) handed down its decision in Commissioner of Taxation v PepsiCo, Inc and Commissioner of Taxation v Stokely-Van Camp, Inc [2025] HCA 30.
Presidential Regulation 68/2025: Reforming VAT Collection for Overseas Digital Vendors
August 11, 2025
Learn how Presidential Regulation 68 (2025) ensures VAT is collected on digital goods and services supplied by overseas vendors to Indonesian consumers.
Analysis: Private equity funds in UAE rethink strategy ahead of first corporate tax deadline
August 11, 2025
Private equity firms in the UAE are under pressure to register by September or risk penalties, audits and investor backlash.
Tax losses in share deals – Hidden value impacting purchase price negotiations?
August 4, 2025
In many M&A share transactions, tax losses may represent significant hidden value. But that value depends particularly on two key questions: Can the tax losses survive the transaction and can the parties mutually agree on a business plan substantiating the future usage of the potentially surviving tax losses? Our article outlines how jurisdiction-specific rules — especially Germany’s strict change-in-ownership regime — affect the usability of tax losses post-closing, whether tax losses can provide a shelter for historic tax risks and why tax losses impact purchase price negotiations.