The Great Capital Spending Wave: How the AI Boom and Tax Expensing are Reshaping U.S. Corporate Revenue

WASHINGTON — Across the United States, a historic capital investment boom is quietly rewriting the nation’s economic and fiscal ledger. Driven by a massive, nationwide buildout in artificial intelligence (AI) infrastructure, cloud computing, and advanced manufacturing, businesses are spending on physical assets at a rate that is drastically outpacing federal forecasts. Yet, this surge in…

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The Rise of the Agentic Enterprise: How Autonomous AI Is Redefining Corporate Operations, Liability, and Scale

EXECUTIVE SUMMARY: The initial wave of corporate generative artificial intelligence adoption centered on efficiency—deploying software copilots to draft emails, summarize documents, and assist employees with daily tasks. However, business leaders and technologists argue that this assistant-first paradigm is merely a stepping stone. The horizon belongs to the "agentic enterprise," an organizational model where artificial intelligence…

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Belgium’s New Digital Tax Proposal: A Corporate Income Tax Reform or a Digital Services Tax in Disguise?

BRUSSELS — As global economies grapple with the rapid digitalization of commerce, governments are scrambling to capture tax revenues from companies that operate across borders without a physical footprint. In Belgium, a major legislative push is underway to adapt the nation’s corporate income tax (CIT) framework to the realities of the modern digital economy. However,…

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Transforming the Corporate Review: 5 Essential Strategies to Overcome Anxiety and Drive Meaningful Growth

EXECUTIVE SUMMARY | Traditional performance reviews have long been a source of dread for employees and a bureaucratic hurdle for managers. Often viewed as punitive, backward-looking, and plagued by recency bias, the conventional annual review frequently fails to meet the needs of modern organizations. However, by overhauling the review process into a collaborative, continuous engine…

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Beyond Open Enrollment: How Enterprise Benefits Consulting is Redefining Corporate Strategy and Financial Performance

NEW YORK — Managing employee benefits for a large enterprise has long surpassed the traditional boundaries of selecting medical, dental, and vision plans during an annual autumn open enrollment window. As corporations navigate the complexities of a post-pandemic workforce, distributed employment models, and escalating fiscal pressures, executive leadership teams are realizing that employee benefits are…

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Rethinking the Corporate Tax Base: Why Full Expensing Cannot Justify an 80 Percent Rate

Main Facts A provocative upcoming paper in the Tax Law Review, titled “Taxation and Deglobalization” by prominent legal scholar Reuven Avi-Yonah, has ignited a fierce debate among economists and tax policy analysts. Avi-Yonah argues that if governments implement comprehensive structural reforms to the corporate tax base—specifically incorporating full expensing for capital investments and measures to…

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Beyond the Wallet: How Agentic AI Is Rewiring Corporate Treasury and B2B Payments

By PYMNTS September 10, 2026 As multinational corporations edge closer to a future dominated by autonomous software, a quiet operational revolution is taking shape inside corporate finance departments. Companies are no longer asking if artificial intelligence will enter their workflows, but how these systems will handle money. The trillion-dollar question hovering around agentic commerce is…

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The Fiscal Crossroads: Why Corporate Tax Reform is the Key to Navigating Global Economic Stagnation

As geopolitical tensions in the Persian Gulf continue to roil international energy markets, the global economy stands at a precarious juncture. Policymakers across the developed world are finding themselves in a classic "policy trap": they must stimulate economic momentum to combat cooling growth while simultaneously addressing the looming specter of record-high public indebtedness. With aging…

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