Using the Market Contact Audit® (MCA®), a tool offered by A&M analytics partner Integration, Alvarez & Marsal commissioned a high level MCA Calibration study for the Alcoholic Drinks category in France to understand how brands can win given the unique set of challenges in this market.

In the decades since the physical presence nexus standard for use tax collection was established by the U.S. Supreme Court decision in Quill Corp. v. North Dakota, electronic commerce has grown to enormous proportions. Thanks to the physical presence rule established for remote sellers in Quill, many online sellers are not required to collect tax in all of the states where the retailer has customers.

In this article, we discuss the emerging role C-suite executives as portfolio managers of their hospital and non-hospital assets and the strategic alternatives available to maximize asset value.

Chinese interest in purchasing assets in the US and other overseas markets remains undiminished despite, and maybe because of, trade tensions, said US and Chinese based managing directors at restructuring and advisory firm Alvarez & Marsal.

Numerous states offer a research and development (“R&D”) tax credit. Companies can, therefore, claim credits for the same expenditures in different jurisdictions. Similar to enterprise zone credits and job training credits, the purpose behind state research tax credits is to incentivize companies to invest and provide jobs in a given state.

All organizations are susceptible to the threat of fraudulent acts being committed against them. 

By removing Internal Revenue Code Section 958(b)(4), the Tax Cuts & Jobs Act requires "downward attribution" for the purpose of determining Controlled Foreign Corporation (CFC) status. Our clients are challenged with evaluating their structures to determine the impact of this revised attribution rule, and in this edition of the Tax Minute we discuss why.

We are several years into what Joseph Schumpeter would call a process of “creative destruction” in the banking sector. Yet only now is the outcome becoming clear. The major banks are seeing competitive forces “unbundle” their business models along product and functional lines.

As states continue to digest and analyze the impact of federal tax reform through its legislative sessions and budget meetings, we expect more states will issue guidance, and/or revise prior guidance, in the coming months. Within this article, we take a look at guidance issued by a number of states.

A better-managed balance sheet makes transformation more effective.

A&M Taxand has prepared detailed analysis of these share incentive arrangements at the executive and employee levels. We have produced a comprehensive report showing the key trends and variables of share incentive plans.

David Lawton and Jeremy Heales spoke at a breakfast seminar in Dublin on 18th May, hosted jointly by Byrne Wallace and A&M on transforming culture in regulated financial services. Their remarks particularly focused on some of the lessons that can be drawn from the UK experience.

We are feverishly modeling the impact of Global Intangible Low-Taxed Income (GILTI) ahead of second quarter releases, estimated tax payments and cash tax planning - revealing several glitches and uncertainties. One nuanced issue generating substantial frustration for companies involves code Section 78, relating to a potential limit on a taxpayer's ability to use foreign tax credits against GILTI.

Without understanding and tracking former employees, a retirement plan sponsor cannot fully measure the costs, risk, and effectiveness of a retirement plan.

CEOs who embark on a corporate transformation challenge their organizations to act and think differently than they did yesterday to achieve step change improvements in EBITDA that will provide funding for real growth.