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Business & Industry Insights

Finance Transformation

April 19, 2021
Learn more about Finance Transformation and how it can drive savings.

The Spotlight on “The Trillion-Dollar Black Hole” of On-Shelf Availability

April 19, 2021
Retailers and consumer goods manufacturers have struggled for decades closing Out-of-Stock (OOS) rates beyond average levels around eight percent. Resulting in frequent lost sales and poor customer experience, this On-Shelf Availability (OSA) issue has become so prevalent and accepted that many have deemed its impact as the “Trillion-Dollar Black Hole.”
Business & Industry Insights

Energy Incentives: §179D EPact Tax Deduction

April 15, 2021
Originally enacted in the Energy Policy Act of 2005 and recently made permanent as part of the Consolidated Appropriations Act of 2021, 179D provides a tax deduction of up to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.

An Introduction to Scottish Limited Partnerships

April 14, 2021
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”).

What a Tough Working Capital Environment Means for Companies

April 12, 2021
Shifting attitudes towards inventory and supply chains have significant implications for working capital management. “Broadly, companies relying on just-in-time supply chains and highly lean inventories have suffered most through the pandemic’s disruptions”, says Cody Chenault, Managing Director at Alvarez & Marsal (A&M).
Business & Industry Insights

Working Capital Management Trends

April 9, 2021
What Forward-Thinking Steps Should Companies be Taking Now to See Greater Working Capital Returns in the Future?