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In an environment of increasing technological advancements and automation, speed of response and functionality of the product/solution are increasingly important. When it comes to lead times for solutions and business margins, engineering is the differentiator at the research stage as well as for design and development of new products and solutions.

In a Tax Court petition filed October 22, 2018, Shiloh Industries Inc., a global supplier of automotive parts and a designer and engineer of precision tools, dies, welding, and assembly equipment, is disputing the Internal Revenue Service’s assertion that the company’s claimed tooling expenses in 2012 and 2013 can be treated as qualified research expenses. Will the Tax Court follow its decision in TG Missouri v. Commissioner and allow tooling costs to be treated as supplies used in the conduct of qualified research under Internal Revenue Code (“IRC”) Section 41(b)?

So-called global business services (GBS) are now being used to capture and analyse data from across the organisation and transform the way companies operate.

A&M's Al Liguori Featured in Bloomberg Law Article

Behavioural economists have in recent years been examining the complex relationship between survey design and the responses that different types of questionnaires can elicit. In this issue of Raising the Bar, A&M’s Tasneem Azad discusses some of the biases that may influence how individuals respond to certain questions and explores survey design best practice tips for framing questions in order to counteract them. A&M has supported clients in the design and execution of surveys, particularly in respect of potentially emotive and polarising subjects - such as personal finances and access to banking facilities - where addressing behavioural considerations can be crucial for ensuring reliable and meaningful results.