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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Thought Leadership

Romania plans 21% standard VAT rate and 11% reduced rate from 1 August 2025 – What businesses must do now

July 3, 2025

The Romanian Prime Minister has reintroduced legislation raising the standard VAT rate from 19% to 21% and replacing the existing 5% and 9% VAT rates by a new reduced rate of 11% with effect from 1 August 2025 (supply date driven).

Thought Leadership

G-7 PILLAR 2 STATEMENT: GETTING SOMETHING FOR NOTHING

July 2, 2025

The tax reform package within the One Big Beautiful Bill Act (OBBBA) continues to make its way through Congress, however, one proposed provision that imposes 'unfair foreign taxes' (section 899) has had a worldwide impact.

Thought Leadership

German Tax Update – 26 June 2025

July 2, 2025

In this week’s German Tax Update, we report on the revised draft guidance on mandatory e-invoicing in Germany.

Thought Leadership

VIETNAM PASSES NEW CORPORATE INCOME TAX LAW

July 1, 2025

Vietnam's Corporate Income Tax taking effect Oct. 1, 2025, will affect capital gains, PE, loss offset, overseas investment declaration, and exit planning.

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