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.
THE RETURN OF SECTION 301: WHAT DOES IT MEAN FOR APAC?
April 9, 2026
Section 301 is reshaping APAC trade. Explore risks from excess capacity probes and forced labor enforcement, plus tariff scenarios and mitigation steps.
Employer Compliance – 2025/26 - Employment Related Securities (ERS) Reporting
April 9, 2026
In this article, we outline the key ERS compliance deadlines coming up for employers, recent changes and common issues in relation to ERS reporting.
The New Safe Harbor for Tax Incentives Under Pillar Two: When Tax Incentives can be ‘Qualified’
April 8, 2026
Qualified Tax Incentives in Pillar Two: SBTI Safe Harbor criteria, substance cap, ETR effects, and MNE election mechanics under OECD guidance for MNE groups.
A&M Tax – Monthly Recap of EU and Dutch Tax Developments
April 8, 2026
The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.
