A&M Tax Policy Quarterly Outlook: Q4 2025
January 30, 2026
Global Tax Policy Q4 2025: Digital economy, SEP vs. Pillar One, TP disputes, OECD MTC remote work PE, Pillar Two SbS safe harbors, and key regional updates.
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.
