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Learn more about Finance Transformation and how it can drive savings.

Originally enacted in the Energy Policy Act of 2005 and recently made permanent as part of the Consolidated Appropriations Act of 2021, 179D provides a tax deduction of up to $1.80 per square foot (indexed  for inflation beginning in 2021) for new construction, retrofits or expansions of commercial buildings that install lighting, building envelope or HVAC systems that reduce the buildings total energy and power costs by 50% or more in comparison to certain standards.

There has recently been a trend among fund managers and investment fund structures to consider alternative jurisdictions of the introduction of the EU’s list of non-cooperative tax jurisdictions (“EU blacklist”) in December 2017 which was introduced to improve tax governance globally, and to ensure the EU’s international counterparts respected the same tax standards as EU Member States to prevent tax avoidance and harmful tax practices. The A&M Taxand team has prepared an article explaining the key benefits, considerations and legal features of Scottish Limited Partnerships (“SLP”).

Frankie Leung and Chris Fordham share recent trends and observations on corporate fraud and corruption in China and Hong Kong in an indepth feature by Financier Worldwide.

Fabrizio Lolliri to lead AM’s Global Transfer Pricing practice, positioning his experience across markets and industries to address clients’ growing needs