Our ‘First 50’ report identifies the latest trends in executive remuneration from analysis of the first 50 Directors’ Remuneration Reports (DRRs) published in the current AGM season.
This year’s AGM season takes place against the backdrop of continued debate around the UK market’s approach to executive pay. A number of the trends we identify in the report, for example in relation to increases in incentive opportunity and softening of annual bonus deferral, appear to chime with the key themes of that ‘Big Tent’ discussion.
The report also includes the very latest data in a range of areas including salary increases, and pay outcomes, ESG performance metrics, and Chair / NED fees.
Download The Report Here
Vietnam Tax Update: CAPITAL TRANSFER TAX FOR FOREIGN CORPORATE SELLERS UNDER NEW DECREE NO. 320/2025/ND-CP DATED 15 DECEMBER 2025
December 24, 2025
New Decree sets a 2% Capital Transfer Tax on gross proceeds for foreign sellers, outlines exclusions, and leaves open issues on taxing point.
Malaysia Widens Capital Gains Tax “Disposal” Definition: Impact on M&A, Corporate Restructuring and Exit Planning
December 18, 2025
Malaysia redefines Capital Gains Tax 'disposal' to include share ownership cessation, affecting M&A, restructuring, and exit planning. Effective Jan 1, 2026.
Key Tax Impact of Possible Revisions to the India-France Tax Treaty From a Foreign Portfolio Investor Perspective
December 17, 2025
Indian and French governments are in the closing stages of finalizing the revised Double Taxation Avoidance Agreement (DTAA or Tax Treaty).
A&M Tax Policy Insights – November 2025
December 17, 2025
A&M's November 2025 Tax Policy Insights tracks global trends, regulatory shifts, and strategies affecting cross-border operations, compliance, and policy.
