The Australian Taxation Office (ATO) issued Taxation Determination TD 2024/1 on 13 March 2024, which provides guidance on how certain concepts in the hybrid mismatch rules under Division 832 of the Income Tax Assessment Act 1997 should be interpreted. How does the ATO view these concepts and what are some of the key questions posed?

In today’s work environment, the prevalence of hybrid teams has steadily risen in the public accounting world. This blend of in-office and remote work presents unique challenges and opportunities. How are leadership strategies changing as the accounting profession evolves?

A&M Healthcare Industry Group is pleased to welcome Mallory Van Horn as a Managing Director to its Health Plans and Managed Care practice. Ms. Van Horn will advise payers on how to achieve their financial and growth goals amidst a complex healthcare landscape.

On March 28, A&M hosted a roundtable breakfast to discuss the intersection between wealth advisory and philanthropy, with a focus on how the industry is responding to the rising influence of women in giving.

In a recent landmark decision, Moshinsky J of the Federal Court of Australia ruled that a portion of payments made under exclusive bottling agreements made by Schweppes Australia Pty Ltd (SAPL), an Australian company owned by Asahi Breweries, was subject to royalty withholding tax (RWT) to the extent that they related to use of PepsiCo group’s intangible assets held by its US-based companies. The case revolves around Exclusive Bottling Agreements (EBAs) entered into by PepsiCo, Inc (PepsiCo) as owner of the Pepsi and Mountain Dew brands and Stokely-Van Camp, Inc (SVC) as owner of the Gatorade brand with Schweppes Australia Pty Ltd (SAPL), an Australian company owned by Asahi Breweries, as “Bottler”.

As an estimated 25 million students pursued higher education at domestic institutions this past fall, the U.S. Department of Education formalized its most recent set of rules and regulations aimed at protecting students from what it considers to be low-performing educational programs.

In the third edition of our "Why Data Cleanup Fails" insight series, A&M’s Joe Shepley and Christopher Hockey explore the critical role of process in data cleanup and how building strong processes can prevent inconsistent decision making and increased data risk.

Companies in the Facility Services sector — such as janitorial, HVAC, alarm security, fire protection and window washing companies, among others — represent a highly attractive target for private equity (PE) investors due to its recurring revenue streams, long contract terms, and essential service nature.

Leading global professional services firm Alvarez & Marsal (A&M) has strengthened its Sovereign Advisory Services (SAS) global practice with the appointment of Mr. Richard Martinez, one of the leading policymakers in Latin America and the Caribbean, as a Senior Advisor.

A&M's Global Transaction Advisory Group team solidifies its transformative growth with three senior appointments to its new Executive Office.

Liquidity issues continue to haunt ‘independent’ electric vehicle (EV) manufacturers as Fisker sees original equipment manufacturer (OEM) partnership talks disintegrate and Lucid secures a ten-figure investment.

A&M TAGUS’ Equity Change Team and Inclusive Diversity program are excited to kick off the latest Diversity, Equity, and Inclusion (DEI) initiative to promote inclusivity and raise awareness about Neurodiversity!

Despite India's growth potential in the entertainment market, challenges have hindered US media companies. A&M Managing Director David Wisnia shares his insights on navigating the pressures surrounding the entertainment industry in India with Yahoo Finance.

In this article for employers, we outline important upcoming employment tax deadlines for businesses in relation to employee expenses and benefits.

In the context of Saudi Arabia’s economic and structural reforms, as well as the country’s goal of increased diversification economically, socially and culturally in line with the Saudi Vision 2030 program, 2024 is looking to bring some important developments for businesses.