June 30, 2025

12% VAT on Non-Resident Digital Service Providers in the Philippines

On 2 June 2025, the Philippines implemented a 12% VAT on Non-Resident Digital Service Providers (NRDSPs). What are the key VAT considerations businesses should be aware of? A&M experts developed a comprehensive overview of the rules - comparing similar regimes in other countries, outlining industry-specific implications, and offering guidance on how to prepare.

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Press Releases

A view on the 2025/26 New South Wales, Queensland and The Australian Capital Territory Budgets

June 26, 2025

The respective treasurers of New South Wales, Queensland and The Australian Capital Territory delivered their budgets on 24 June 2025.

Thought Leadership

IRS Updates List of Automatic Accounting Method Changes; Foreign Income Taxes and Reward Programs Impacted

June 26, 2025

Learn how IRS automatic accounting method change procedures impact foreign income taxes and reward programs.

Thought Leadership

Senate GOP Opts for International Tax Regime Redesign

June 26, 2025

Senate Republicans unveiled a robust set of international corporate tax reforms in their version of the reconciliation tax bill, including adjustments to the House-passed version and a suite of new provisions.

Thought Leadership

Management Equity Plans in a Mobile World - Restricted Share Awards

June 25, 2025

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 of restricted shares to mobile senior executives.

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