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

The One Big Beautiful Bill Act introduces Trump Accounts, a new tax-advantaged savings vehicle for children. While Trump Accounts offer federal seed funding and tax-deferred growth, taxpayers should carefully consider the associated gift tax implications, state tax treatment, and contribution strategy until further guidance is issued.

Sector experts Claudia Lotti and Francesco Leone join as Managing Directors to co-lead A&M’s Financial and Operational Restructuring team in Milan

The new announcement revises the filing timeline for BOI progress reports. BOI-promoted companies must now submit progress reports quarterly, from the date the BOI promotion certificate is issued until the project receives approval for official commencement of operations.

A&M's Infrastructure & Capital Projects team examines how demand is broadening beyond energy into power, digital, water, defence, logistics, and industrial resilience.

Ashley Churchman, Director with A&M Disputes and Investigations, moderated a panel session titled “Navigating Financial Regulations,” discussing the overhaul of the English Premier League’s financial rules and other developments affecting clubs, lenders, and advisers in 2026.

UAE VAT Alert (June 2026): FTA’s Education Sector Guide (VATGED1) interprets zero‑rating for qualifying educational services strictly and narrowly, misclassification can create significant VAT exposure. Only QEIs delivering a Qualifying Curriculum qualify; most other supplies default to 5% unless exempt. Includes quick-reference on tuition, related goods/services, accommodation, transport, healthcare, grants, and input tax recovery, plus prioritized actions.

The latest edition of the Saudi Arabian Banking Pulse analyzes the Q1 performance of the Kingdom's ten largest listed banks. The quarter underscored the resilience of the banking sector, supported by healthy loan growth, stable margins, and easing credit costs.

The latest edition of the United Arab Emirates (UAE) Banking Pulse analyzes the Q1 performance of the country’s ten largest listed banks. The quarter was marked by strong balance sheet growth, improved asset quality, and resilient profitability

A&M has launched AI-Enabled Zero-Based Optimization to help private equity teams simplify workflows, reduce rework, and drive measurable EBITDA improvement.

On March 26, 2026, the Council and the European Parliament reached an agreement on the revision of the Union Customs Code (MUCC)[AA1.1][AA1.2][Ev1.3], proposed by the Commission on May 17, 2023 (COD 2023/0156).

A&M INFRA's Energy Markets Intelligence (EMI) practice introduces AssetIQ: a framework built for the complexity today's power sector demands.

For more than three years, the central question around artificial intelligence was whether inference demand would materialize; the evidence is now here.

In a recent decision by the Mumbai ITAT in Sterling Holiday Resorts Ltd. v. DCIT for AY 2015–16, the Tribunal made a strict interpretation of "demerger" under section 2(19AA) of the Income-tax Act, 1961 (ITA), denying the benefit of carry forward of losses under section 72A of the ITA, where the prescribed conditions were not met.

A&M appoints three new Managing Directors in Iberia: Emilio Capela in Digital Transformation Services; Javier Gazulla in TAX; and João Currito in the global Infrastructure & Capital Projects team