Current European Trends in Private Equity Management Equity Plans (MEPs)
July 11, 2025
This is the first in a new series of articles that will explore the tax and other commercial challenges that the Equity Reward team at Alvarez & Marsal Tax LLP commonly observe in the design and implementation of cross border Management Equity Plans (MEPs).
Limitations on Corporate Tax Attributes: An Analysis of Section 382 And Related Provisions
July 10, 2025
Learn the 2025 limitations on corporate tax attributes in an analysis of Section 382 and related provisions, by Lee G. Zimet of Alvarez & Marsal.
German Tax Update – 3 July 2025
July 9, 2025
In this week’s German Tax update, we discuss the following: Germany Clarifies VAT Exemption Rules for Exports, CJEU Limits Use of “Cost-Based” Valuation for Intra-Group Services, and BFH Confirms German Tax Exemption for Dutch Employment Income Despite Application of “30%-Ruling”.
The OBBBA Passed . . . Now What?
July 8, 2025
On July 4th, President Trump signed the budget reconciliation bill, informally known as the “One Big Beautiful Bill Act” (OBBBA), whose tax provisions are estimated to increase the deficit by approximately $4.5 trillion.