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A&M Newsletters
Comprehensive and timely perspectives, on the topics that matter to you, sent straight to your inbox.
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Thought Leadership

Harnessing the Three Cs: Cash, Cost, and COGS

July 28, 2026
Growth opportunities across the Middle East remain strong, but so does the need for financial discipline. Higher interest rates, inflation, and tighter liquidity are increasing pressure on capital allocation and operational performance.
Thought Leadership

Managing COVID Vintage Assets

July 27, 2026
During the COVID-19 pandemic, businesses and private equity (PE) funds acquired technology assets at record-high prices. Corporations also took advantage of the favorable market conditions to add software and technology assets to their portfolios.
Thought Leadership

When the Seat Is Empty, Risk Does Not Pause

July 23, 2026
The latest piece from A&M's Digital & Technology Services team explores where technology leadership gaps become most expensive and why interim leaders with former operator experience can stabilize execution, protect value, and give the incoming permanent leader a foundation to move from assessment to action.
Thought Leadership

Delhi High Court Rules that Reimbursement of Salary Cost for Seconded Employees Constitutes FTS Where Home Entity Retains Lien and Overarching Control

July 23, 2026
The Delhi High Court (HC), on June 18, 2026, in Ernst & Young U.S. LLP (EY US) has, inter alia, ruled that in the given facts, EY US retained ‘lien’ over seconded employees in India and cost-to-cost reimbursements of such seconded employees were taxable as Fees for Technical Services (FTS) under both Section 9(1)(vii) of the Income-tax Act, 1961 (Act), and Article 12 of the India–US Tax Treaty (Tax Treaty).
Thought Leadership

New Section 232 Aluminum Tariff Incentive for U.S. Onshoring Projects

July 21, 2026
On July 20, 2026, the President issued a proclamation establishing a new incentive program under the Section 232 aluminum tariff regime. Companies that commit to building, expanding, or refurbishing U.S. primary aluminum production capacity may be eligible to import a corresponding volume of primary aluminum at half the otherwise-applicable Section 232 duty rate—25% instead of the current 50%.