The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.

Our Q3 2026 tax accounting update covers OBBBA guidance, Section 162(m), Pillar Two, IFRS 18, and country developments, with ASC 740 and IAS 12 takeaways.

The UAE’s Federal Tax Authority has set out specific conditions for recovering input tax on employee expenses, effective October 1, 2026. Learn what the changes mean for employee benefits, internal policies, and supporting documentation.

This month's edition covers the 2025 UN Model Tax Convention and its implications for source-country taxing rights, cross-border services taxation, and multinational business structures, alongside key global developments in digital tax, tariffs, crypto taxation, exemption reforms, and tax controversy.