The IRS is considering unexpected consequences that could arise in computing the business
interest deduction limits upon the sale or disposition of stock of a consolidated group member
with depreciable property.
A&M's Kevin M. Jacobs shares his perspective with Tax Notes and offers several examples he analyzed to showcase unexpected results in applying the "lesser of" and anti-duplication rules.
READ THE FULL ARTICLE HERE.
THE RETURN OF SECTION 301: WHAT DOES IT MEAN FOR APAC?
April 9, 2026
Section 301 is reshaping APAC trade. Explore risks from excess capacity probes and forced labor enforcement, plus tariff scenarios and mitigation steps.
Employer Compliance – 2025/26 - Employment Related Securities (ERS) Reporting
April 9, 2026
In this article, we outline the key ERS compliance deadlines coming up for employers, recent changes and common issues in relation to ERS reporting.
The New Safe Harbor for Tax Incentives Under Pillar Two: When Tax Incentives can be ‘Qualified’
April 8, 2026
Qualified Tax Incentives in Pillar Two: SBTI Safe Harbor criteria, substance cap, ETR effects, and MNE election mechanics under OECD guidance for MNE groups.
A&M Tax – Monthly Recap of EU and Dutch Tax Developments
April 8, 2026
The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.
