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  • Article

    7 Key Takeaways From The PEI Responsible Investment Forum

    A&M's Environmental, Social and Governance (ESG) Advisory team joined private market leaders in sustainability at Private Equity International's Responsible Investment Forum in New York...
    United StatesCorporate/Commercial Law
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Tax, Fraud And The Emergence Of KYC: How Financial Institutions Are Evolving To Face Increasing Threats To Financial Integrity

    Financial institutions are facing an increasingly interconnected global financial system, where financial transparency has emerged as a critical element of fiscal systems worldwide...
    United StatesTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Generating Value From ESG - A Guide For Boards And Organisations

    Company boards are under increasing pressure to address material Environmental, Social, and Governance (ESG) challenges, particularly around decarbonising their operations.
    AustraliaCorporate/Commercial Law
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Successful Deal Integration – Putting Tax At The Centre

    The deal has just completed. Everyone is high fiving one another. The deal team can scour the web for their deal toy, enjoy a well-earned break or move onto the next project.
    AustraliaTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    New Transfer Pricing Rules May Limit Interest Deduction In Inbound Cases

    The Growth Opportunities Act (Wachstumschancengesetz), effective from March 28, 2024, introduced major revisions to Germany's transfer pricing regulations for intercompany financing.
    GermanyTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Update Of The Dutch VAT Decree For Immovable Property

    On 14 December 2023, the Dutch Ministry of Finance published an updated version of the Dutch VAT decree for immovable property.
    NetherlandsTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    SAUDI ARABIA TAX ALERT | Amendments To The Excise Tax Implementing Regulations (December 2025)

    ZATCA has issued significant amendments refining the tax base, reclassifying excise goods, updating tax rates, and strengthening compliance obligations. The amendments take effect from January 1, 2026.
    Saudi ArabiaTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Transfer Pricing Adjustments Upheld For Optus Parent Company

    Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation [2024] FCAFC 29, concerned the ATO's review of interest deductions claimed by STAI...
    SingaporeTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    M&A Tax: Swiss Safe Harbor Rules Overruled

    The Supreme Court has severely limited the scope of application of intercompany financing safe harbor rules.
    SwitzerlandTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Swiss Tax Alert | Swiss VAT Refund Procedure - Changes As Of 1 January 2025

    Based on published finalized version of the Swiss VAT ordinance, entering into force as of 1 January 2025, the Swiss Federal Tax Administration (SFTA) has published its draft guidance...
    SwitzerlandTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Middle East Tax Alert | UAE | Amendment Of UAE VAT Law No. 16

    The UAE VAT Law has been amended through Federal Decree Law No. 16 of 2024 published on September 30, 2024 in the Gazette.
    United Arab EmiratesTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Middle East Tax Alert | UAE Corporate Tax | Qualifying Free Zone Person Regime Updates: UAE Ministerial Decision No. 229 Of 2025

    On 3 September 2025, Ministry of Finance ("MoF") released Ministerial Decision No. 229 of 2025 relating to the Qualifying Activities and Excluded Activities under the Qualifying Free Zone Person...
    United Arab EmiratesTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Middle East Tax Alert | UAE | Guidance On Input Tax Apportionment

    The Federal Tax Authority (FTA) has published a guide on Input Tax Apportionment (VATGIT1). The guide provides further clarity on the mechanism for recovering Input Tax where taxable persons make both taxable...
    United Arab EmiratesTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    MIDDLE EAST TAX ALERT | UAE | Latest VAT Law Amendments For The Upcoming UAE E-Invoicing Implementation

    The UAE Ministry of Finance (MoF) has published the amended VAT Executive regulations (Cabinet Decision No. 100 of 2025 to the Federal Decree Law No. 8 of 2017)...
    United Arab EmiratesTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Transformational Digital Health Trends To Track In 2023

    The pandemic accelerated the recognition that many healthcare related activities could be digitised, driving the convergence of several trends in the healthcare industry – notable shifts...
    United KingdomFood, Drugs, Healthcare, Life Sciences
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    A&M Tax: March Edition Of UK Asset Managers Briefing Note

    On 6 March 2024, Chancellor Jeremy Hunt delivered the UK's Spring Budget. Below, you will find a summary of the key highlights for asset managers.
    United KingdomTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Management Equity Plans In A Mobile World - Restricted Share Awards

    This short article highlights some of the complexities arising from the participation of internationally mobile employees in Management Equity Plans (MEPs) that often involve the award...
    United KingdomTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    The FASB's Lease Accounting Rules Leave Restaurant Investors Searching For Deferred Rent

    To improve the visibility of lease assets and liabilities, the Financial Accounting Standards Board (FASB) issued ASC 842[1], an accounting standard to govern the treatment of leases, in recent years.
    United StatesAccounting and Audit
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Waitlist Implementation For State Benefit Programs

    As states strive to enhance access to affordable early learning and child care and contemplate the implementation of universal pre-kindergarten, a troubling trend has emerged — the rise of waitlists.
    United StatesConsumer Protection
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    December 2025 Debt Market Update

    Direct lending issuance has experienced a slowdown in the latter half of 2025 and is anticipated to continue this trend into 2026 as the landscape gets increasingly saturated.
    United StatesCorporate/Commercial Law
    Alvarez & Marsal
    Alvarez & Marsal

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