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Thought Leadership

Want Innovation? Order a BLT

May 5, 2015
It’s not immediately obvious what this has to do with a BLT sandwich or with building a great team, but Tom Elsenbrook, leader of Corporate Performance Improvement, promises to make that connection — if you'll give him a minute or two.
Thought Leadership

Making the Most of Your Meals & Entertainment Deduction

April 28, 2015
This edition of Tax Advisor Weekly focuses on the key technical requirements, planning opportunities, process controls and methodology changes available to taxpayers to increase the amount of deductible meals and entertainment expenditures.
Thought Leadership

Employee Aspects of a Corporate Headquarters Relocation or Transfer of Operations

April 21, 2015
2015-Issue 12—There are a number of reasons why a company might consider moving its corporate headquarters, relocating key operations or outsourcing certain aspects of its business. Once the decision has been made to execute such a material organizational change, managing the human factor becomes paramount to a successful transition.
Thought Leadership

Recent PLR Evidences Willingness by IRS to Respect Transaction Sequencing

April 7, 2015
Subchapter K, the codification of partnership taxation, can involve deemed transactions that raise the specter of gain recognition under a number of anti-deferral provisions or simultaneous transactions where an ordering of steps is necessary to determine the tax consequences to the parties. .
Thought Leadership

The Do's and Don'ts of Qualified Per Diem Allowances

March 10, 2015
Reimbursing and substantiating business travel expenses can be cumbersome and time-consuming. It usually involves employees collecting receipts as they travel and maintaining records that note the time, place and business purpose of each expenditure.
Thought Leadership

New U.K. Diverted Profits Tax

March 10, 2015
On April 1, 2015, the U.K. is introducing a new tax, the Diverted Profits Tax (DPT), which has been dubbed the “Google tax” by the media. It is aimed at aggressive tax planning that erodes the U.K. tax base.
Thought Leadership

Diverted Profits Tax: How Widely Will It Apply?

March 6, 2015
On 1 April 2015 the UK is introducing a new tax, the Diverted Profits Tax (“DPT”) which has been dubbed the “Google tax” by the media. It is aimed at aggressive tax planning that erodes the UK tax base.
Thought Leadership

Look Before You Leap

February 25, 2015
In 2013 private equity investors committed $10.6 billion to 755 transactions in India. However, in the first half of 2014, private equity deal activity declined. Investor confidence has been impacted by fraud and accounting scandals involving private equity portfolio companies in India.
Thought Leadership

New Guidance on Country-by-Country Reporting for Multinational Enterprises

February 13, 2015
A fresh set of implementation guidelines was issued early in February by the Organization for Economic Cooperation and Development (OECD) on Action 13, Transfer Pricing Documentation and a Template for Country-by-Country Reporting of the base erosion and profit shifting (BEPS) initiative.