Despite an R&D tax rollback proposal sailing through the U.S. House, many businesses are still waiting for the Senate to act on the latest key R&D provision. While the tax package secured backing from both parties, it’s not clear how quickly it will be passed. A&M experts Kevin M. Jacobs and Kathleen King share their perspectives on the proposed change and the potential impact on businesses as tax filing season nears.
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THE RETURN OF SECTION 301: WHAT DOES IT MEAN FOR APAC?
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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
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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’
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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
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The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.
