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A&M Newsletters
Comprehensive and timely perspectives, on the topics that matter to you, sent straight to your inbox.
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Thought Leadership

Embracing Sovereign Sukuk: Demystifying Sharia-Compliant Sovereign Finance

April 15, 2024
Sovereign governments across Asia, Africa, the Middle East, and beyond are increasingly turning to sukuk, also known as “Islamic bonds,” to fulfill their financing needs. Yet it remains relatively obscure when compared to conventional debt instruments. Our discussion paper demystifies sukuk and exposes its increasing role within sovereign finance.
Thought Leadership

Paws for Concern: Pet Specialty Retail at a Crossroads

April 12, 2024
Pet Specialty retailers and investors stand at a critical crossroads amidst market slowdown, shifting customer preferences, fierce competition and the dominance of e-commerce. A&M’s Consumer and Retail experts delve into the challenges faced by the industry and offer actionable insights to thrive in the current pet retail landscape.
Thought Leadership

Transfer Pricing Adjustments Upheld for Optus Parent Company

April 11, 2024
The Full Federal Court has dismissed an appeal by Singapore Telecom Australia Investments Pty Ltd (STAI) against transfer pricing assessments issued by the Australian Taxation Office (ATO) in relation to interest deductions claimed on related party debt. With transfer pricing adjustments expected to trend upward globally, what types of implications should we anticipate?
Thought Leadership

Build-to-Rent: Do the proposed tax incentives go far enough?

April 10, 2024
The Australian Government’s announcement to reduce the managed investment trust (MIT) withholding tax rate from 30% to 15% promises to encourage more foreign investment in Australia’s growing Build-to-Rent (BTR) market. But, do the changes go far enough?
Thought Leadership

An inside job: EBITDA fraud in merger and acquisition (M&A) transactions

April 10, 2024
In the complex landscape of corporate finance, ensuring the accuracy and integrity of financial statements is paramount. Among the various metrics used to gauge a company's health, EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) stands out as a critical indicator. However, it's also become a focal point for financial manipulation – an inside job that can be hard to spot. EBITDA fraud is quite common and often a trigger for numerous regulatory actions, litigation, and forensic accounting investigations.
Thought Leadership

A&M Tax Guide to Corporate Carveouts

April 9, 2024
As the number of corporate carve-outs continue to grow, it is becoming increasingly important for prospective buyers to understand the key tax consequences. What are some of the implications that should be considered when undertaking a corporate carve-out?
Thought Leadership

Earnings-based thin cap rules – state of play

April 9, 2024
With the state of play for the new thin cap rules already being in effect, this A&M tax brief elaborates further on how taxpayers are being impacted alongside the latest Government amendments.
Thought Leadership

DAC6 and Real Estate Funds: Ten Lessons Learned

April 9, 2024
DAC6 may very well be the most unpopular piece of tax legislation in the European Union. Its broad scope and lack of guidance created a lot of headaches when the rules were first introduced.
Thought Leadership

The At-Home Testing M&A Market

April 9, 2024
The global At-Home Testing market is projected to grow from $11.4bn in 2024 to $19.4bn by 2032. To learn more about the key M&A trends taking shape this year in the At-Home Testing space, read our latest paper.