The 2017 Tax Cuts and Jobs Act (TCJA) modified Section 162(m) in several significant respects. While the TCJA provided some transition relief for the amendments to Section 162(m), it also introduced a "grandfather rule" that has been the subject of much debate. Notice 2018-68 answers many questions surrounding this grandfather rule and brings some certainty to this area of the tax law. This article will address a few of these issues at length.

H1 2018 saw a record total value of European deals in the TMT sector for more than a decade. Transaction value almost tripled to €103 billion (473 deals) from €35 billion (618 deals) last year.

Building digital financial services in countries where many lack access to traditional banking is opening up economic opportunities for the millions of people known as the “unbanked.” It is also boosting efforts to transform companies’ and broader organizations’ ability to deliver services in emerging markets.

Every industry, at some point, will experience a downturn. Those companies that strategically plan for these events, foreseen or unforeseen, are more likely to survive and thrive in a difficult market. In some respects, all industries are cyclical, differentiated only in their severity and the duration of the cycles.

Leading global professional services firm Alvarez & Marsal (A&M) announces the addition of Managing Director Ben Hope to its Corporate Performance Improvement practice in Los Angeles.

Practitioners and commentators hope Treasury will bypass expense allocation rules as they pertain to global intangible low-taxed income, but a Treasury official’s comments suggest that the department may take a different approach.

Leading global professional services firm Alvarez & Marsal (A&M) today released its latest UAE Banking Pulse for Q2 2018. The report shows that UAE banks’ profitability continued to increase, with operating income and net interest margins significantly higher than in the previous quarter.

Since the enactment of the Protecting Americans from Tax Hikes Act (PATH) in December 2015, private Real Estate Investment Trusts (REITs) have become the vehicle of choice for many foreign pension funds investing in U.S. real estate.

The last year saw an unprecedented rise in the number of token issuances (also referred to as initial coin offerings (ICOs)) held worldwide. Broadly speaking, companies have two main goals when issuing tokens.

Deyan Mollov takes a timely look at what The Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value-Intangibles entails.

Los Angeles, Calif. – Leading global professional services firm Alvarez & Marsal (A&M) announces the addition of Managing Directors Deepak Jain and Geoff Winkler in Los Angeles and San Francisco, respectively. This expansion will significantly enhance the firm’s Disputes & Investigations capabilities on the West Coast.

In this issue of Raising the Bar, Cristal Brun explores how the shift from volume-based incentive bonus plans (primarily focused on sales) to targeted incentive-based bonus plans (focused on a wider array of criteria) can impact competitive position, profitability and the customer experience.

The 2017 Tax Cuts and Jobs Act (TCJA) modified Section 162(m) in several significant respects. While the TCJA provided some transition relief for the amendments to Section 162(m), it also introduced a "grandfather rule" that has been the subject of much debate. Notice 2018-68 answers many questions surrounding this grandfather rule and brings some certainty to this area of the tax law. This article will address a few of these issues at length.

Back office spending made in the past is now becoming irrelevant, such as call centers built offshore or in cheaper locations at home, as well as huge data centers. Now companies can buy all the server capacity they need from Microsoft Azure or Amazon Web Services more cheaply, and telephone services can be provided by robots responding to voice commands.

In this article, we discuss the new IRC Section 199A Qualified Business Income (QBI) deduction and key definitions and terminology contained in the proposed regulations.