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Business & Industry Insights

Update on Tax Reform Legislation and Debt/Equity Regulations

August 8, 2017
The past few weeks have brought a couple of significant course corrections in the field of U.S. tax law: one on the regulatory front, dealing with debt versus equity determinations, and a second on the legislative front, dealing with possible tax reform.
Business & Industry Insights

The A&M Tax Minute: Technology Sector

August 3, 2017
We know what drives you: applying complex tax rules to a rapidly changing industry. We share your passion. Having served many businesses in this industry over the years, we are proud to be in this high-skill and high-challenge environment with you, and we are eager to share what we've learned with our fellow industry mates.
Business & Industry Insights

The Migration Less Traveled: Valuation of Customer Relationships for Tax Purposes

August 2, 2017
While the discussion of intellectual property (IP) migration tends to focus on the internal sale of technology, another type of IP that is often sold between related parties and should enter the conversation are customer relationships to maximize operational efficiencies and correspondingly reduce their effective tax rate.
Business & Industry Insights

A&M Taxand 2017 Global Guide to M&A Tax

July 28, 2017
2016 was an active year for global mergers and acquisitions (M&A), although by most measures total activity backed off slightly from the records set in 2015. 2017 has begun with deal volumes consistent with early 2016, both in terms of the total number of deals as well as overall volume.