Valuation of collateralized loan obligations (CLOs) and the accounting policies and procedures surrounding them has evolved over the last several years. Over that same time horizon, the CLO market has boomed, forcing those involved with valuation to achieve a deeper understanding of the risks of these structures and put firm valuation policies in place.

On December 2, 2019, the IRS and Treasury Department published two new regulation packages -- one on foreign tax credits (“FTC”) and the other on the base erosion and anti-abuse tax (“BEAT”). In this edition of Tax Advisor Weekly, we focus specifically on the BEAT regulation package.

The gaming industry is expanding and gaming companies are growing their businesses in new markets with new players through a growing number of betting and entertainment products.

Alvarez & Marsal Middle East Limited (A&M) is delighted to publish the Q3’19 edition of the UAE Banking Pulse (“The Pulse”). In this quarterly series, we share results from our research examining the top ten largest listed UAE banks by assets, and highlight key performance indicators of the UAE banking industry. The Pulse aims to help banking executives and board members stay current on industry trends.

In this edition of Tax Advisor Weekly, we will focus on the FTC regulations, highlighting some changes in the final rules and a few surprises out of the new proposals. Given the timing of their release, these regulations will be of immediate importance to taxpayers looking to make estimated tax payments, preparing for year-end provisions, and budgeting their cash tax obligations.

If you are considering an exit in the foreseeable future, we would recommend that you read this article to see what issues you may encounter.
With extensive experience in due diligences, A&M Taxand is aware of what questions and issues are likely to be raised.

Alvarez & Marsal’s Compensation and Benefits Practice recently released its 2020 study on compensation practices in the oil and gas exploration & production (E&P) industry.

Rocco Grillo, Managing Director with Alvarez & Marsal's Disputes and Investigations Global Cyber Risk Services practice, explains in an article published by CIOReview how companies can avoid outsourcing the risk when they use vendors.

A&M Taxand congratulates our newly promoted 2019 Senior Directors!

The fifth edition of the AAA report looks ahead to 2020 and identifies a changing activist landscape shaped by expanding activity across Continental Europe and the growing influence of Environmental, Social and Governance (ESG) considerations. The report highlights 158 companies at significant risk of activist attention and reveals a compelling relationship between ESG performance and activist vulnerability, with lower-rated companies more likely to attract investor scrutiny.

In situations where competition could be unfair or consumer choice may be affected, the Competition Authorities in EU member states are responsible for investigating mergers.

In this recent article published in AIRA Journal, A&M’s Brendan Joyce discusses the slowdown in the automotive industry, the short and long-term challenges that automakers and suppliers need to prepare for and how these challenges can be addressed. 

In this article published in late 2019 in the AIRA Journal, A&M’s Brendan Joyce describes what he predicted as the expected auto industry slowdown, even before the global crisis brought everything to a halt.

The USD 150+ bn stressed asset market in India presents a large opportunity for investors with multiple routes to participate, through the Indian Insolvency and Bankruptcy Code as well as with out-of-court alternatives.

As year-end approaches, we would like to remind you that all private companies with a December 31 year end must adopt the new revenue recognition accounting standard, ASC 606, for 2019 financial statements.

A&M Leaders Discuss Their Insights on the Business Trends and Gender Diversity in the Workforce