Setting performance targets for both short and long-term incentives remains one of the most challenging activities in the remuneration committee’s annual cycle.
Our target setting ‘toolkit’ can support remuneration committees and reward teams in this task. The 2024 edition provides a range of the latest market reference points on performance targets for profit metrics within both the annual bonus and long-term incentive of companies in the FTSE 100, FTSE 250 and FTSE Small Cap.
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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.
