Acquisition integrations are often a source of significant HR-related challenges that have long-lasting impact. With management’s attention focused on the commercial and financial aspects of the transaction, the complexity of tasks and effort required to integrate compensation programs and HR-systems integrations is often overlooked. Although the compensation programs and structures of the target and the buyer may not always be viewed as an important consideration in corporate transactions until problems arise, there are significant advantages to considering potential implications and risks, as well as planning opportunities, in advance of the transaction. In this session, A&M’s Managing Directors John Schultz and Brennan Rittenhouse, and Senior Director, Josh Henke, explored some of the most important considerations and some of the most common issues that arise as a result of transactions, as well as practical solutions for solving those issues. These topics include:
- Understand key areas impacted by compensation programs during a transaction.
- Become familiar with the diligence and pre-acquisition planning.
- Learn about practical solutions and planning opportunities for common issues.
Thai Customs Introduces Revised Reward System: Key Implications for Business
July 10, 2026
New Thai Customs rewards rule reshapes officer allocations but preserves core incentives, keeping enforcement pressure high. Reassess exposure now, especially on valuation, tariff codes, origin claims, and related-party payments.
Navigating Q2 2026: Essential Income Tax Accounting Insights
July 8, 2026
Explore key Q2 2026 income tax accounting developments, including ASC 740 and IAS 12 implications from Pillar Two compliance, U.S. court rulings, tariff uncertainty, state tax conformity, and global tax changes.
Delhi High Court Rules that Reimbursement of Salary Cost for Seconded Employees Constitutes FTS Where Home Entity Retains Lien and Overarching Control
July 7, 2026
The Delhi High Court (HC), on June 18, 2026, in Ernst & Young U.S. LLP (EY US) has, inter alia, ruled that in the given facts, EY US retained ‘lien’ over seconded employees in India and cost-to-cost reimbursements of such seconded employees were taxable as Fees for Technical Services (FTS) under both Section 9(1)(vii) of the Income-tax Act, 1961 (Act), and Article 12 of the India–US Tax Treaty (Tax Treaty).
A&M Tax – Monthly Recap of EU and Dutch Tax Developments
July 6, 2026
The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.