As a result of the Tax Cuts and Jobs Act (TCJA), beginning with tax years after December 31, 2021, Section 174 requires taxpayers to capitalize and amortize research and experimental expenditures.

In this edition of Raising the Bar, Disputes and Investigations Managing Director Vishal Narula and Senior Manager Apurva Nikade discuss the risks that companies in the fintech industry must navigate and key considerations for risk mitigation.

Setting performance targets, for both short and long-term incentives, is one of the key activities in the remuneration committee’s annual cycle.

Faisant suite à des années marquées par de nombreux deals, les fonds de Private Equity font preuve de plus prudence à mesure que les multiples de valorisation s’ajustent entre vendeurs et acheteurs potentiels.

Ils imposent des due diligences opérationnelles poussées, aux calendriers plus maitrisés, avant d’effectuer une nouvelle acquisition. Quand elle est réalisée, ils veulent rapidement un plan de création de valeur, clair et quantifié, qui soit aligné et actionnable immédiatement, ou presque, avec l’équipe de management sous LBO.

Tesla and Ford announce and execute significant price cuts on electric models, doubling down their bets on shifting consumer behavior. Proposals for regulation on electric vehicle (EV) tax credits may significantly limit the number of vehicles eligible for tax credits. Inventory shows signs of improvement as sales mix trends toward light trucks and larger vehicles.

Columbia University’s Public Psychiatry Fellowship program recently invited A&M’s Mathew Smith and Tyler Stone to present on helping state governments implement new programs for behavioral health. Learn more about how their recommended approach gets agencies out of the “crisis-response-crisis” cycle to deliver sustained benefits to the communities they serve.

As more and more companies are adopting cloud, CIOs and IT leaders are looking at cloud regional deployment as a way of achieving their disaster recovery requirements and meeting their recovery service level agreements.

Senior Director Melissa Ng has been featured in the Accountancy Age 35 Under 35 list.

Driving digital transformation has never been more important and in this article three of our experts explore the transformational digital health trends that they expect to take off in 2023.

Managing Director Kevin M. Jacobs speaks with Tax Notes on the recently issued interim guidance for the CAMT as part of the Inflation Reduction Act.

We would like to remind businesses with branches in their organizational structure and presence in the Netherlands (either the head office or a branch) that they potentially need to report new transactions in their Dutch VAT returns as of 2024. This could lead to additional VAT costs or savings.