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Thought Leadership

International Tax Congress 2020 Sessions

September 29, 2020
Alvarez & Marsal Taxand sponsored this year’s International Tax Congress presented by Informa Connect. Download the sessions to listen to their remarks.
Thought Leadership

2020/2021 Oil and Gas Oilfield Services (OFS) Compensation Report

September 24, 2020
Alvarez & Marsal's Compensation and Benefits Practice is pleased to share the results of its 2020/2021 Oil and Gas Oilfield Services (OFS) Compensation Report. This year, we partnered with Equilar, who added commentary on their research and observations regarding compensation trends across numerous industries. 
Thought Leadership

Partnership Disposition Regulations Usher in New Age of Complexity

September 23, 2020
Prior to 1991, the conventional wisdom was that foreign persons were simply not subject to U.S. tax on gains from the disposition of a partnership interest (except to the extent that the partnership held U.S. real property). That changed dramatically when the IRS issued Rev. Rul. 91-32, which applied the aggregate theory of partnership taxation to, in essence, treat the foreign seller of a partnership interest as having sold a proportionate interest in each and every asset of the partnership.   As a result, if the partnership was engaged in a U.S. trade or business, a proportionate part of the foreign partner’s gain became subject to U.S. tax.  

Defining Digital Transformations for the Board and Beyond

September 23, 2020
In boardrooms, transformation is one of the most common words of 2020. Many management teams are eyeing digital transformations as an essential route to growth and efficiency in what remains a highly volatile environment. But that does not mean these transformations are always approached in the right way.