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Thought Leadership

Germany’s Supreme Tax Court strengthens its case law on the taxation of carried interest in favor of taxpayers

August 7, 2024
After confirming the tax treatment of carried interest in trading fund structures with its decision dated 11. December 2018, Germany’s Supreme Tax Court (BFH) also recently had to decide on the tax treatment of carried interest in non-trading, purely asset managing fund structures.. Even though the BFH referred the case back to the Lower Tax Court of Munich for a final decision due to procedural errors, it already provides clear guidance as to how carried interest is to be qualified for German tax purposes.
Thought Leadership

US Multinationals Must Be Strategic on Pillar Two Compliance

August 6, 2024
US multinationals that have traditionally established located holding companies in Europe are now faced with the decision to be re-shored or re-structured due to the diverging Pillar Two approaches between the United States and Europe. What are the potential implications associated with each of these decisions?
Thought Leadership

Higher Education Chief Information Officers Face Persistent Pressure to Control Costs

August 5, 2024
Higher education CIOs face ongoing pressure to manage and reduce IT operating costs while delivering innovative and quality services. A&M Education experts discuss how we can help institutions adopt an efficiency mindset and achieve cost control, ensuring funds are preserved for essential and transformative initiatives.
Thought Leadership

A&M Germany: Valuation Insights

August 5, 2024
The recent trend in Germany indicates a rise in the price for taking equity risk, following a period of decline.
Thought Leadership

Waitlist Implementation for State Benefit Programs

August 1, 2024
In a recent article, A&M experts Erin Kenny, Ann Volk and Caitlin Molina discuss the steps to design and implement effective waitlists, ensuring states can deliver essential service efficiently.
Thought Leadership

Marc Sherman featured in Financier Worldwide Roundtable on M&A Insurance - 2024

August 1, 2024
In a recent roundtable for Financier Worldwide, Marc Sherman shares his perspective on the latest trends including the increasing use of insurance in the acquisition marketplace, developments in insurance offerings, the benefits of claims experience and using insurance products to manage transactional risk.