2020 has brought a number of changes that will require taxpayers and preparers to rethink how Research Credits should be claimed and documented. The IRS added Research Issues to the list of formal campaigns in February 2020 and this will bring a more coordinated audit process and risk assessment for research credit and deductions. In addition, typical documentation procedures have been disrupted with COVID-19. A&M’s Kathleen King and Morgan, Lewis, & Bockius’ Alex Sadler and Douglas Norton discuss best practices for taxpayers to consider as they are documenting research credits and deductions in light of recent changes.
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.
How a Lake of Data Can Power Your Strategic Tax Centre
January 22, 2026
Turn fragmented tax data into a strategic advantage. Discover how building a robust Lake of Data can unlock automation, reduce risk, and empower your tax function to move beyond compliance.
India Updates Insurance Framework, Allowing Full Foreign Ownership and Governance Changes
January 21, 2026
India has announced landmark reforms to its insurance framework, permitting 100% foreign ownership and introducing more flexible governance norms.
The changes aim to attract global capital, enhance regulatory oversight, and strengthen policyholder protection.
Senior Accounting Officer (SAO) Legislation: An Overview
January 21, 2026
This article provides an overview of the Senior Accounting Officer (SAO) legislation, designed to inform those who may be impacted.
