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Business & Industry Insights

Major changes in store for UK Real Estate Investors

August 18, 2017
In March of this year HM Revenue & Customs (“HMRC”) published a consultation document in respect of non-resident companies who are chargeable to UK income tax and/or non-resident capital gains tax (“NRCGT”), particularly aimed at those owning UK property.
Business & Industry Insights

What You Need to Know About the “Multilateral Instrument”

August 15, 2017
Tax departments of U.S.-based multinationals have a lot to think about right now. Not only is the global tax landscape in a state of flux, but the prospect of U.S. reform at the magnitude of the 1986 Tax Reform Act is very real.
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.