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.

The U.S. economy is constantly fluctuating, which makes for an ever-changing landscape in corporate America.

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. .

The proposed EU-U.S. Privacy Shield is designed to replace the now defunct Safe Harbor scheme which was developed to protect the transfer of personal data between the EU and the United States. However, the framework only addresses one aspect of risk in dealing with data.

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.

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.

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.

In this article, we review the convergent impact of ongoing drivers of change that will coincide with an acceleration of CMS payment reform.

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.

This edition of Tax Advisor Weekly focuses on how key aspects of the proposed regulations may affect how taxpayers identify and substantiate IUS-related costs as part of their future R&D credit calculations.

Incentive compensation is an integral part of the total compensation package for executives at most large, publicly traded companies.

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.

For nearly two decades, the federal courts virtually unanimously agreed that fiduciaries of employee stock ownership plans (ESOPs) were entitled to a presumption of prudence in purchasing or holding employer securities, except under extremely limited circumstances.

Business dinners, rounds of golf and holiday gift baskets are everyday business expenses for many U.S.-based professionals. These expenditures are often viewed as a necessity in building business relationships and showing appreciation to clients for their loyalty. Internationally, such practices are in many cases even more deeply ingrained in a country’s culture and tradition. Rather than a complement to daily business proceedings, entertainment and gift-giving are often viewed as highly essential in creating and maintaining customer relationships.

Healthcare is a $3 trillion industry with significant variation in local market demographics and socio-economics, care-delivery fragmentation, efficiency and effectiveness, as well as competitive intensity. A&M's analysis suggests that the growing local market power of hospital-led health systems and insurance companies is “squeezing” downstream costs without necessarily enhancing clinical outcomes or operational efficiencies on a commensurate level. The messaging of reform far exceeds the reality of change. This article seeks to provide supporting evidence to our hypothesis.