In this article, Tania Henriques, Jonathan Zatz, and Connor Gibbs share perspectives on FinCEN’s Investment Adviser AML Rule, including the data, governance, and control considerations that can help firms move from reactive compliance to a more sustainable approach.

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.

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.

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.

On 17 March 2026, the CBUAE moved swiftly to approve a five-pillar Financial Institution Resilience Package in response to the Iran conflict, backed by record foreign exchange reserves exceeding AED 1 trillion. The response is well-structured and consistent with the CBUAE’s track record of proactive crisis management, having set clear precedents in 2008 and 2020.

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.

Prepare for GST InvoiceNow by working backward from 2031. Align governance, data, and ERP design; standardize processes; embed tax logic to reduce risk.

We set out six success factors—clear strategy, no stop‑start execution, lean principles, proactive risk management, stakeholder alignment, and transparency with technology—and show how early regulator and supplier engagement, outcome‑based contracts, and vendor quality gates convert decommissioning into a performance‑driven capital programme.

Financial distress is accelerating and becoming more entrenched across European businesses as mounting macroeconomic and geopolitical pressures eroded both earnings and balance sheet resilience in 2025.

The latest A&M Distress Alert highlights 13.5% of companies in Europe are now classified as distressed, the highest level since at least 2022 and up from 8.6% in 2024.

The right dispute strategy often begins with understanding what the financial evidence can actually support. Senior Director Kelvin Cheong explores how early forensic insight can help parties preserve evidence, assess financial viability, and approach negotiations, arbitration, or litigation with greater clarity and confidence.

North American Midstream M&A enters 2026 following a period of elevated activity driven by structurally higher natural gas demand, expanding LNG export capacity, and rising power needs from AI/data centers.

GAAR clarity: Anti-deferral for CCPCs cannot be circumvented by international continuance; DAC’s plan failed.