Explore key transitional issues for FY2025 CIT finalization in Vietnam under Decree 320/2025/ND‑CP and Circular 20/2026/TT‑BTC.

Despite geopolitical headwinds, sector performance was underpinned by a supportive macro backdrop and sustained business activity.

Bigbank, a pan-European bank headquartered in Estonia, sought to execute its inaugural SRT transaction as part of its broader capital management strategy. A&M advised the bank on the transaction, helping it successfully enter the securitisation market and structure a capital relief solution aligned with its growth ambitions.

A&M’s Digital & Technology Services team explores how organizations can evaluate frameworks, platforms, domain-specific solutions, and hybrid models for agentic AI, and what those choices mean for governance, scalability, and long-term value.

The UAE has now issued Ministerial Decision No. (24) of 2026 (the “Ministerial Decision”), setting out the detailed implementing rules for the R&D Tax Credit framework introduced under Cabinet Decision No. (215) of 2025 for the purposes of the UAE Corporate Tax regime.
This is a significant milestone.

After years of rising growth multiples, Europe’s software market is repricing. Our first Navigating Dealflow: European Software Quarterly brings a clear view of how this reset is changing M&A, where valuations are landing, and which segments are holding up.

On February 13, 2026, the German Federal Ministry of Finance (Bundesfinanzministerium or BMF) released a draft of new administrative principles on the definition and creation of permanent establishments (PEs) under domestic tax law (§ 12 AO, § 13 AO) and double tax treaties (Art. 5 OECD Model). The draft represents the most significant update to Germany’s PE framework since the last amendment in 2026 and incorporates extensive BFH case law as well as the OECD’s 2025 Model Convention and Commentary.

Tokenization Tax Planning for RWAs: Classification, PTP risks, FIRPTA, portfolio interest, VAT, and withholding. Design tax from day one.

he UAE has now published the longawaited framework legislation for an R&D tax credit under the UAE Corporate Tax regime through Cabinet Decision No. (215) of 2025.

Central Bank of The UAE has introduced a five-pillar resilience package to support the banking system aimed at maintaining liquidity and credit flow – reinforcing stability with proactive measures in place to secure confidence and ensure continuity. Our analysis expands on what this means for our economy and key sectors, the borrower group as well as the creditors and deposit holders.

With less than four months until Payday Super begins on 1 July 2026, the focus has shifted to implementation.

Managing Director Brian Irwin recently featured in The Wall Street Journal, discussing how rapidly rising fuel costs could influence consumer behavior and automotive sales.

Thai Auto Parts sector overview, tiers, value drivers, and transfer pricing strategies for MNEs operating in Thailand.

The report titled “The New Consumer Imperative: Rewiring Commercial Models for Growth” draws on a proprietary survey of 2,019 respondents across 54 cities, supplemented by government data, platform disclosures and industry research, and identifies six behavioural shifts that are redefining the Indian consumer.