Tax Law and International Tax Law

The Obama administration submitted a budget proposal on Feb. 13 with trillions of dollars in proposed tax changes. The tax platform in the budget proposal is largely an amalgamation of provisions from earlier legislative initiatives and previous budgets, but it does include several significant new proposals affecting high-income individuals and multinational taxpayers.

On February 14, 2011, the Obama Administration Fiscal Year 2012 Budget and the Department of the Treasury "General Explanations of the Administration’s FY2012 Revenue Proposals" (the "Budget") were released.

The fiscal 2012 state budget proposed by Governor Malloy includes a provision to increase the resident user fee (provider tax) for nursing homes.

Among the myriad provisions of the budget bill that passed the U.S. House of Representatives last month, one that has recently gained increased prominence in recent weeks is proposed Section 899, increasingly referred to as the "revenge tax."

Earlier this month, we published a briefing summarising the 'retaliatory' tax measures in the 'One Big Beautiful Bill Act' Bill (the "Bill"), which target certain overseas taxpayers...

The Directorate General of Taxes (DGT) has issued PER-10/PJ/2025, an implementation regulation of Minister of Finance Regulation No. PMK 39/PMK.03/2017...

From April 2026, payrolling Benefits in Kind (PBIK) will be mandatory. Employers are encouraged to voluntarily adopt the scheme by 2025/26 to prepare. Businesses must align payroll processes, ensure benefit data is real-time, and address communication, cost, and cash flow impacts.

See the latest commentary from our team of tax experts on the UK Spring Budget 2024 below...

In this update, we provide key takeaways from the Supreme Court's decision in HMRC v Vermilion Holdings Ltd [2023] UKSC 37 for asset managers and outline how A&M can help.

The U.S. Senate on July 1, 2025, passed an updated version of the budget reconciliation bill 51-50, along party lines.

It's not unusual for individuals to inherit valuable artwork without having a genuine interest in art.

Arizona is a popular destination for people who are considering moving to a new state. According to the U.S. Census Bureau‘s American Community Survey, over a quarter of a million people move to Arizona every year.