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.
Accounting Implications: Turning Tax Outcomes Into Financial Insight
March 12, 2026
Tax outcomes embedded in finance processes enable real-time provisioning, governance, and modelling, aligning forecasts with the P&L for faster decisions.
SINGAPORE’S GST INVOICENOW: A Compliance Requirement with Enterprise Wide Consequences
March 10, 2026
GST InvoiceNow Explained: Mandatory timelines, grants, system readiness, and cross-functional steps for enterprise-wide compliance.
A&M Tax Talks: Tax Policy Updates
March 6, 2026
The Tax Policy and Controversy (TPC) group at A&M Tax brings forward expert perspectives on the key developments shaping global tax policy.
Manual on Effective Mutual Agreement Procedures 2026
March 4, 2026
On February 2, 2026, the Organization for Economic Co-operation and Development (“OECD”) published on its website the Manual on Effective Mutual Agreement Procedures for 2026 (referred to as “MEMAP 2026”).
