As anticipated, on Friday evening the ongoing Conference Committee between the House and Senate came to a close, and their final version of the Tax Cuts and Jobs Act was released to the public. Though the Conference adhered heavily to the Senate version of the act because of the Senate’s narrower majority of Republicans, the Conference made significant compromises in a number of key areas in the bill.

On December 3, 2017, CVS announced an intention to acquire Aetna for $69 billion. Its press release promoted the “combination to provide consumers with a better experience, reduced costs and improved access to health care.”

When engaged in M&A activity, companies and their counsel must be well prepared to address working capital disputes (post-acquisition disputes that arise due to working capital adjustments).

With tax reform potentially effective in 2018, companies may wish to accelerate their deductions for compensation-related liabilities into the current year.

Stepping away from Tax Reform for a moment, we’d like to briefly shift our focus to an important topic that has repeatedly surfaced with our friends in the tech industry: the taxability of Software as a Service (“SaaS”).

GE's share price has underperformed for years, and CEO John Flannery, who took over from Jeff Immelt in August, has acted fast and made a number of hard choices, in part no doubt because activist investor Trian has a seat on its board.

With much publicity, the Senate passed an amended version of its Finance Committee’s version of the Tax Cuts and Jobs Act over the weekend. Corporations now face a challenge: where to find the resources to react. Expect a scramble around year-end planning and preparing for provisions.

Electric Vehicles (EV), autonomous cars and telematics are part of the daily buzz, and it’s clear that the Automotive landscape continues to evolve.

This is the third of a four-part series highlighting some of the key investigation issues and findings of the Examiner’s report. In this edition, we explore the claim that the Debtor’s (CEOC’s) customers were diverted to properties owned by non-Debtors (CGP and CERP) through the customer loyalty program, Total Rewards.

The Chancellor of the Exchequer today presented his 2017 Budget to Parliament. At the link below, please find our summary of the main tax announcements.

In our debut edition of the A&M Tax Minute (titled IP Planners May be Humming a New Tune in Light of Pending U.S. Tax Reform), we modestly predicted that a day could soon arrive where the United States might be seen as a viable intellectual property (IP) holding company jurisdiction.

In recent years, external forces have continued to advocate for more transparency and executive compensation changes. A recent example is the tax reform bill, which contains several provisions aimed at curbing (or at least further taxing) executive compensation.

In May 2018, the way businesses handle consumer data will change irrevocably for the better. No longer will they be able to harbour consumers’ personal data ‘just because…’ – finally they will be held accountable for not only how they use it, but how they look after it too.

A relentless focus on operational efficiencies, top-line growth and return on investment – all these private equity priorities have now become activist investor territory in listed companies.

"We work with companies across industries on how to combat and tackle disruption, to drive transformation and to avoid becoming obsolete," says David Riviere, managing director with A&M in Atlanta.