This webinar explored the current developments and best practices related to the R&D Credit’s Process of Experimentation Test. The process of experimentation test has been a primary focus of research credit examinations by the IRS for many years. Recent court cases have invigorated the focus. Alvarez & Marsal’s Kathleen King, Paul Wong, and Andrew Nguyen discuss the available guidance on the Process of Experimentation Test, recent developments, and practical considerations to document the process of experimentation for specific industry segments including Software/High Tech and Pharmaceutical.
Thailand’s Renewed BOI Incentives: A Strategic Window for Growth, Expansion, and Investment (2026–2027)
January 29, 2026
On 15 January 2026, the Thailand Board of Investment (BOI) announced a refreshed set of investment promotion measures for companies evaluating expansion opportunities or strategic joint ventures in Thailand.
ECJ Clarifies VAT Exemption for Cost-Sharing Groups: Implications for Spain, Germany, and Netherlands
January 29, 2026
On January 22, 2026, the European Court of Justice (ECJ) issued a landmark ruling in joined cases C‑379/24 and C‑380/24, addressing the scope of the VAT exemption for cost-sharing groups under Article 132(1)(f) of the EU VAT Directive. Learn about the implications in this article.
Mexico - 2026 Trade and Customs Updates: Tariff Increases and New Compliance Requirements
January 27, 2026
Mexico 2026 Customs Updates: Tariff hikes, stricter controls, new FTR rules for IMMEX, brokers, couriers, and bonded warehouses. Effective January 1, 2026.
A&M Tax Policy Insights – December 2025
January 23, 2026
A&M's December 2025 Tax Policy Insights: Expert analysis and global updates on treaties, tariffs, and regulatory shifts affecting cross‑border compliance.
