2013-Issue 24—The Marketplace Fairness Act of 2013 (MFA) has received a lot of media coverage since passing in the Senate with bipartisan support in early May. The act does not create new taxes or increase tax rates, but it does grant certain…

2013-Issue 22 — Over the past few decades, the United States has entered into numerous bilateral income tax conventions with foreign governments. A primary purpose of these conventions is to ease the burden of double taxation on individuals and…

2013-Issue 21—Intellectual property (often abbreviated as IP) covers patent, copyright, trademark, and other forms of technical or proprietary information, know-how and trade secrets. IP is increasingly becoming a valuable business asset. IP…

2013 - Issue 20—There are thousands of tax credit and incentives programs in the United States, sponsored by federal, state and local governments. These programs drive job creation, employee training, capital investment and new business development…

2013-Issue 19— As many companies are learning, providing leadership in challenging times is no easy task. As Alvarez & Marsal Taxand heads into its 10th anniversary year, I want to personally extend my deepest thanks for allowing us to help…

2013 - Issue 18—With the private equity world's focus on cash flow and EBITDA, the lens through which portfolio companies are viewed from both a business and operations perspective provides some insight into tax-related matters that are of…

2013-Issue 17 – On March 19, 2013, the Department of Treasury and IRS issued final regulations under Section 367(a)(5) concerning transfers of property by a domestic corporation to a foreign corporation in an exchange described in Section…

2013-Issue 15—Just a few months into 2013, and roughly 13 states have already proposed new sales and use tax nexus legislation. Emboldened by their fellow states, the latest trend for states attempting to generate more tax revenue seems to be new…

2013 - Issue 14—How would you rate your last year-end tax close process? Are there certain aspects of the process that are causing you to incur additional time that would be better spent elsewhere? The year-end and interim tax close process has…

2013-Issue 13—Although the U.S. economy has been slowly but steadily improving over the last few years, many companies are still seeking bankruptcy protection during these difficult times. It is critical that organizations retain key executive…

2013-Issue 12—The IRS recently issued finalized Treasury Regulation 1.761-3 on the tax treatment of noncompensatory options issued by partnerships in circumstances unrelated to the performance of services. The final regulations are similar to the…

2013-Issue 11—The pace of activity for mergers, acquisitions and spin-offs is heating up. When purchasing, selling or spinning off an entire company, a segment of a company or a substantial asset, each party to the transaction should recognize the…

2013 - Issue 9—A Look at Transferee Liability Under StarnesShould selling shareholders concern themselves with a buyer's intentions to pay the target corporation's taxes after it is sold? The IRS's assertion of transferee liability in the…

2013 - Issue 8—What are master limited partnerships, or MLPs? Why have I been hearing so much about them lately? Well, MLPs have been in existence since the early 1980s. In fact, Apache Petroleum Company MLP was created in 1981 as an attractive way…

2013-Issue 7—With the 2012 U.S. election in the rear-view mirror and the global economy sputtering along with modest projections for growth, now is a good time to dust off your foreign tax credit (FTC) calculations and get "back to basics" for 2013…

2013-Issue 6—Institutional hurdles to effective transfer pricing planning, implementation and complianceTransfer pricing is traditionally viewed through two lenses: planning and compliance. Planning (and subsequent implementation) focuses on…

2013-Issue 5—In this challenging economic climate, businesses are exploring cost-cutting strategies to increase profits. Cloud computing offers businesses the opportunity to effectively offload their software and infrastructure functions to third…

2013 - Issue 4—The OECD consultation on intangible property and transfer pricing has received a great deal of press. This issue of Tax Advisor Weekly looks at two lesser-known consultations ongoing with the OECD Transfer Pricing Group that…

2013 - Issue 3—Business restructurings achieve economic benefits through a broad array of strategies. Cost savings and operational improvements are often key drivers. The primary mechanisms used to achieve the company's goals involve the…

Issue 2 - 2013—It’s not that often that an organization will implement or enhance an enterprise resource planning (ERP) system. However, significant acquisitions, migrating from a mainframe system, the desire for a common platform, and increased…