The 2017 Tax Cuts and Jobs Act made significant prospective changes to Section 174 that will end expense deductions and require the capitalization of specified research and experimental (“R&E”) expenditures. This event included a review of the technical authority that is available to identify research or experimental expenditures, as well as an overview of other code sections impacted by R&E expenditures. In addition, Managing Director, Kathleen King considered the broader impact of these changes on other areas of tax, as well as practical strategies to manage these changes.
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.
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.
