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Thought Leadership

Employee or Independent Contractor: A Year in Review of California’s AB 5

March 1, 2021
Nearly a year into work from home orders and COVID-19, we can reflect on the one-year anniversary of California’s worker classification law, Assembly Bill 5 (“AB 5”), which was signed into law in September 2019 and effective January 1, 2020. AB 5 codified the California Supreme Court decision in Dynamex Operations West, Inc. v. Superior Court of Los Angeles (2018) and expanded the scope of the “ABC Test” for worker classification in the state. Over the course of its first year, AB 5 has faced a number of hurdles, including legal challenges and ballot-based initiatives.
Thought Leadership

The Impact of Cancel Culture on the GILTI Regime

March 1, 2021
Now in our fourth year under the Tax Cuts and Jobs Act of 2017, we’ve seen the new tax regime stretched to its extreme to accommodate a starkly different economy than that of 2017.

A&M Scotland Asset Manager Briefing Note: Volume 10

February 26, 2021
Our February briefing note will cover a variety of topics including:

Introduction to Anita Eunson, Director at A&M Taxand;
A&M Scotland Asset Manager Breakfast Briefing on 10th March 2021;
A&M’s IR35 – Are You Ready? Webinar on 9th March 2021; and
An introduction to A&M’s new Test Employment Status Tool for off-payroll working.
Press Releases

Electronic Discovery: Preparing for Privacy and Data Compliance

February 25, 2021
The explosion in electronic communications and the blurring of work and home boundaries is impacting where data resides, prompting a host of privacy and data concerns for organisations involved in an eDiscovery process. But how can organisations address these issues and what steps do they need to take stay compliant?
Thought Leadership

Beyond Tax

February 23, 2021
Insightful thought leadership on strategy, operations, M&A beyond tax. Bringing insights from all of A&M’s expertise.
Thought Leadership

A&M Taxand London Asset Managers Briefing Note: Volume 4

February 22, 2021
Market updates, A&M Taxand strengthens its real estate practice with senior hire, announcing our new A&M Taxand Managing Directors, disguised investment management fees and carried interest rules in the UK, IA publishes annual review of the principles of remuneration and FTSE SmallCap: Executive Remuneration Trends 2020.