Setting performance targets, for both short and long-term incentives, is a key activity in the remuneration committee’s annual cycle.
Striking a fair balance between stakeholder interests is increasingly complex, as targets must satisfy shareholders while remaining achievable for management amid prolonged geo-political and macroeconomic uncertainty.
The fourth edition of our target-setting toolkit supports remuneration committees and reward teams with this challenge by providing a range of market reference points for profit-based performance targets within both the annual bonus and the long-term incentive across the FTSE 100, 250 and Small Cap.
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India Tax Alert | Supreme Court Redefines Tax Treaty Protection: GAAR Trumps DTAA in Indirect Transfers
January 16, 2026
In its landmark judgment dated January 15, 2026, in the case of Tiger Global International III Holdings and others, the Honorable Supreme Court (SC) has set aside the Delhi High Court’s (HC) decision dated August 28, 2024.
India Tax Alert | Supreme Court Clarifies Taxability on Amalgamation: The “Commercial Realizability” Test
January 13, 2026
In a landmark ruling, the Supreme Court has introduced the “commercial realizability” test to assess taxability in share substitution cases, holding that freely marketable shares with definite commercial value may give rise to taxable business income.
A&M Tax – Monthly Recap of EU and Dutch Tax Developments
January 13, 2026
The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.
Mexican General Tax Rules for 2026: Changes Applicable to the Financial Sector
January 12, 2026
Overview of MFRL 2026 reforms impacting MITL, VATL, credit institutions, insurers, and capital repatriation compliance in Mexico.
