Taxand’s 2018 Global BEPS Report covers 41 countries, and is designed to provide an up-to-date, easy-to-digest summary of the impact of the OECD’s BEPS project on local legislation and audits/tax enquiries to date.

As April 17 quickly approaches, the stakes are higher than ever as many companies face head-on the new transition tax on unrepatriated foreign earnings, or, as we have affectionately come to know it as, the toll charge.

The historic rise in the price of bitcoin has led many to wonder how a virtual currency or cryptocurrency popularized by its use on Silk Road (commonly referred to as the “eBay of drug sales”) may also be considered a store of value that others view as digital gold.

Companies in need of transformational change – because of activist pressure, unsustainable costs or an outdated business model – are grabbing headlines.

In this article, A&M’s Rachel Crabtree and Michael Carter stress that cryptocurrency firms who are proactive in establishing strong compliance controls are likely to avoid future pain of regulatory scrutiny.

Just a few days in the wake of the March 15 “pass-through” deadline and less than a month out from the April 17 corporate and individual deadline, we’ve found ourselves with a brief moment to come up for air and digest the most recent guidance provided by the IRS on certain mechanics related to the new Section 965 “transition tax.”

In this video Dhruv highlights four key elements behind the digital revolution which is taking place in the region, including the vast growth of mobile internet usage, the new government stance on data privacy laws and the impact of accessible and affordable technology on rural and urban businesses across the country.

In the first edition of our ongoing series on tax reform’s most memorable acronym, GILTI, we discussed how expense allocation under IRC Sec. 861 could leave many unsuspecting taxpayers exposed to incremental tax on their foreign earnings.

A&M Managing Director Mark McMahon has been featured in Private Funds Management’s March publication discussing trends in the alternative asset industry from multiple perspectives, including those of regulators and investors.

This issue of A&M’s Readings in Quantitative Risk Management examines why lenders should assess the strength and scope of their monitoring of credit markets, especially commercial real estate (CRE) markets.

European companies have often lagged the U.S. in their appetite for transformational change: a combination of labor laws, powerful unions and stagnant growth across the region have frequently held back management teams from making the tough choices needed.

Alexander Demuth introduces the discounted cash flow (DCF) methodology and its approaches, and then discusses, in the context of international arbitration, its application to the assessment of damages, the assumptions required to adequately and reliably use this methodology and the documentation required to support its results.

Roman Gorban, Director from our Disputes and Investigations team in Russia, highlights the role of regulations in the country, in particular, how it impacts the sharing of information.

The Tax Cuts and Jobs Act (the Act) is the most significant change to the U.S. tax law since 1986. Although much of the focus is on “bigger ticket” items, such as moving to a more territorial-type tax system and taxation of “pass-through” entities, the Act contains numerous compensation and benefit provisions and considerations which should not be overlooked.

We are nearly two months into the new tax regime, and we in the tax community are still wrapping our heads around the complex and far-reaching new provisions.