Alvarez & Marsal’s Kathleen King, National R&D Practice Leader, spoke to Tax Notes and was quoted in "IRS Makes Seismic Shift on How to Claim Research Credit Refunds".
Commenting on the recent IRS research credit refund filing changes, Ms. King said, "“We believe that certain aspects are overly burdensome, and I expect practitioners to push back. The request for ‘all the information each individual sought to discover’ seems particularly demanding. Many of the cases cited in the [memo] involve small taxpayers. Imagine having to do individual-level documentation of discoveries for taxpayers with more than 50,000 scientific or engineering employees. It’s not feasible.”
Click here to read the article.
India Updates Insurance Framework, Allowing Full Foreign Ownership and Governance Changes
January 21, 2026
India has announced landmark reforms to its insurance framework, permitting 100% foreign ownership and introducing more flexible governance norms.
The changes aim to attract global capital, enhance regulatory oversight, and strengthen policyholder protection.
Senior Accounting Officer (SAO) Legislation: An Overview
January 21, 2026
This article provides an overview of the Senior Accounting Officer (SAO) legislation, designed to inform those who may be impacted.
Navigating Q4 2025: Essential Income Tax Accounting Insights
January 20, 2026
Update on income tax accounting developments summarizing key 2025 4Q changes and highlighting practical considerations for multinational companies.
2026 Bonus and LTIP Target Setting Toolkit
January 19, 2026
The fourth edition of our target-setting toolkit supports remuneration committees and reward teams with this challenge by providing a range of market reference points for profit-based performance targets within both the annual bonus and the long-term incentive across the FTSE 100, 250 and Small Cap.
