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Thought Leadership

When the Seat Is Empty, Risk Does Not Pause

July 23, 2026
The latest piece from A&M's Digital & Technology Services team explores where technology leadership gaps become most expensive and why interim leaders with former operator experience can stabilize execution, protect value, and give the incoming permanent leader a foundation to move from assessment to action.
Thought Leadership

President Trump Invokes Section 338 to Impose 50% Tariffs on Certain Canadian Goods

July 23, 2026
On July 20, 2026, President Trump signed three proclamations imposing an additional 50 percent ad valorem duty on specified baskets of Canadian-origin goods. The duties apply to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern time on August 19, 2026. The proclamations invoke Section 338 of the Tariff Act of 1930 (19 U.S.C. § 1338)—a long-dormant provision that never previously used to impose duties—together with 3 U.S.C. § 301 and Section 604 of the Trade Act of 1974 (19 U.S.C. § 2483).
Thought Leadership

Delhi High Court Rules that Reimbursement of Salary Cost for Seconded Employees Constitutes FTS Where Home Entity Retains Lien and Overarching Control

July 23, 2026
The Delhi High Court (HC), on June 18, 2026, in Ernst & Young U.S. LLP (EY US) has, inter alia, ruled that in the given facts, EY US retained ‘lien’ over seconded employees in India and cost-to-cost reimbursements of such seconded employees were taxable as Fees for Technical Services (FTS) under both Section 9(1)(vii) of the Income-tax Act, 1961 (Act), and Article 12 of the India–US Tax Treaty (Tax Treaty).
Thought Leadership

New Section 232 Aluminum Tariff Incentive for U.S. Onshoring Projects

July 21, 2026
On July 20, 2026, the President issued a proclamation establishing a new incentive program under the Section 232 aluminum tariff regime. Companies that commit to building, expanding, or refurbishing U.S. primary aluminum production capacity may be eligible to import a corresponding volume of primary aluminum at half the otherwise-applicable Section 232 duty rate—25% instead of the current 50%.
Thought Leadership

DOJ and DHS Publish Joint Resource Guide to Trade Fraud Enforcement

July 17, 2026
In July 2026, the DOJ/DHS Trade Fraud Task Force published its first joint Resource Guide to Trade Fraud Enforcement. Although the Guide creates no new legal authority, it consolidates the government’s enforcement framework in a single public document and, in doing so, signals how DOJ and DHS intend to investigate, charge, and resolve trade fraud matters. Publications of this kind are infrequent and rarely incidental; the Guide should be read as a statement of enforcement intent.