Apply ASC 740 enactment date rules to OBBBA changes. See retroactive impacts on M&A, DTAs/DTLs, examples, and 2026 modeling considerations.

Federal agencies must act decisively to maintain America's AI leadership. This paper provides agency leaders with a practical framework for establishing AI programs that balance innovation with security, speed with compliance, and transformation with risk management.

Delay analysis supports the tribunal process by setting out the sequence of events and identifying the causes and extent of the delay. Director Moiz Khan explores how delay analysis, when applied as a mix of science, art and common sense, forms reliable expert evidence.

Gary Foster, MD examines the rise of AI agents, the latest evolution of AI. Unlike traditional machine learning or generative AI models that perform single, isolated tasks - AI agents represent a paradigm shift: they can reason, plan, and act autonomously across workflows.

Many organizations struggle with traditional IT models that are project-centric, leading to fragmented accountability, sub-scale infrastructure, and slow delivery. The shift to product and platform models aligns technology with business value, enabling faster time-to-market and higher growth. These models distinguish between products, which drive differentiation, and platforms, which provide shared services for scale and efficiency. Key design principles include clear ownership, customer focus, stable cross-functional teams, separation of product and platform layers, and modernized funding and governance. Systems integrators are integrated within teams to support capacity and capability building, with a focus on outcomes rather than fixed scope. When implemented well, these models improve speed, reduce costs, and enhance business impact, including productivity gains beyond technology functions. Executives should focus on unlocking value through targeted changes, capacity optimization, partner integration, and practical execution to sustain growth and operational continuity.

In the second article in our three-part series, we reveal how and why institutions must evolve from traditional environments built to record transactions toward modern, composable ecosystems engineered for intelligence, connectivity, and velocity.

The United Arab Emirates (UAE) stands as one of the world's premier business hubs, distinguished by its strategic location, forward-thinking policies, economic resilience, and digital innovation.

See the latest commentary from our team of tax experts in relation to the Singapore Budget 2026.

Discover how the SEC and CFTC are joining forces to modernize digital‑asset regulation and strengthen U.S. leadership in crypto markets.

Healthcare is entering a new era shaped by rising competition, informed patients, and increasing regulatory focus. In this exclusive interview, Kaustav Ganguli shares how data, AI, and patient-centric strategies are redefining sustainable growth for healthcare organisations. Discover the key priorities leaders must embrace to build resilient, future-ready healthcare platforms.

Leading global professional services firm Alvarez & Marsal (A&M) India has announced the appointment of Tanmay Bhargav as Managing Director within its Disputes and Investigations practice.

Explore key takeaways from the 2026 Securities Enforcement Forum, where regulators and industry leaders unpacked emerging enforcement trends, cooperation incentives, and the growing focus on AI.

The Transfer Pricing (TP) coordination group of the Dutch Tax Authorities (DTA) recently published an internal note, Opzet en aandachtspunten TP analyse, explaining how inspectors are expected to prepare and structure transfer pricing risk assessments.

See the latest commentary from our team of tax experts in relation to the Singapore Budget 2026.