Expertise Tax
May 22, 2025

Understanding the Evolving Documentation Requirements for the Research Tax Credit

Navigating the documentation requirements for the Research Tax Credit under IRC §41 is key to both maximizing your credit and defending it under IRS scrutiny. Catch this webinar replay to hear Kathleen King and Douglas Norton deliver a practical, actionable framework for building and sustaining defensible R&D credit documentation - plus insights on preparing for regulatory changes and IRS examination.

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Thought Leadership
Vietnam Tax Update: DECREE NO. 236/2025/NĐ-CP GUIDING SOME PROVISIONS OF RESOLUTION NO. 107/2023/QH15 ON PILLAR 2
November 4, 2025
Decree No. 236/2025/NĐ-CP guiding some provisions of Resolution No. 107/2023/QH15 on the application of top-up corporate income tax under the Global Anti-Base Erosion Rules.
Thought Leadership
The Roses Have Wilted and Only a Few Less Thorns—Australia’s Finalised Third Party Debt Test Guidance
October 30, 2025
Explore the restrictive interpretation of third party debt in Australia's PCG 2025/2, with minimal concessions and a hardline approach by the Commissioner.
Thought Leadership
EU VAT Quarterly Wrap-up –– Q3 2025
October 28, 2025
In this Q3 2025 edition of our VAT Quarterly Wrap-up, we address three VAT topics which kept the CJEU busy in the third quarter of 2025. Alongside these cases, we selected a number of developments relevant for companies active in EU Member States.
Thought Leadership
A Transfer Pricing Prescription for Thai Pharma Distributors
October 22, 2025
Explore transfer pricing challenges in the pharmaceutical sector, shaped by high profitability, R&D investments, patent protections, and marketing intangibles.
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