Qualified Tax Incentives in Pillar Two: SBTI Safe Harbor criteria, substance cap, ETR effects, and MNE election mechanics under OECD guidance for MNE groups.

The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.

This article highlights the key PCC accounting elections through a PE lens, focusing on how the decision affects portfolio company financials, tax accounting, and exit optionality.

Atomic settlement is moving from experiment to market infrastructure. Whilst banks, asset managers, and market commentators often frame narratives around distributed-ledger settlement as a new product or asset class, its biggest implications are architectural.

The Middle East situation has introduced heightened geopolitical uncertainty. Recognising these pressures, the Government has committed close to SG$1 billion in additional support to help Singaporeans manage cost increases and provide targeted assistance to those most heavily and directly affected

The current geopolitical escalation is introducing a new layer of uncertainty for financial institutions across the GCC. While the banking sector enters this period from a position of strength, supported by robust capitalization (CAR ~16–20%) and ample liquidity (LCR >140%), a prolonged conflict could materially affect operating conditions.

Learn how a PE-backed healthcare technology platform used GenAI to improve product management, accelerate software development life cycle performance, and reduce delivery friction.

AI export enforcement is accelerating, bringing tougher penalties, expanding liability, and increased oversight. This article outlines five recent enforcement signals that should prompt an immediate compliance review.

In this article, we outline the key ERS compliance deadlines coming up for employers, recent changes and common issues in relation to ERS reporting.

Following the end of the UK tax year on 5 April, there are a number of tax reporting obligations for employers.

Indian listed subsidiaries trade at significant valuation premiums to their parent entities due to superior growth, structural demand drivers, and scarcity value. As a result, MNCs are increasingly utilizing IPOs, stake sales, block deals, and M&A in India to unlock capital, optimize portfolios, and redeploy funds globally.

New practice to preserve and enhance enterprise value in complex restructuring, disputes, transactions and transformation, helping clients to change perceptions with a material impact on outcomes

Within two weeks of each other, three GCC central banks moved to support their banking sectors in response to the regional conflict. The Central Bank of the UAE (CBUAE) acted first on 17 March with a five-pillar Financial Institution Resilience Package.

This article examines the Trump administration’s March 20, 2026, “National Policy Framework for Artificial Intelligence Legislative Recommendations” and the central governance question it raises: Will Congress create a national AI standard that displaces portions of the current state-law patchwork?

Joint ventures are reshaping M&A strategy. Explore market conditions, governance design, and the four keys to structuring joint ventures that last.