Insights

A&M Newsletters
Comprehensive and timely perspectives, on the topics that matter to you, sent straight to your inbox.
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Thought Leadership

How Firms Can Navigate the Blockchain, GDPR Conundrum

June 26, 2018
Blockchain and General Data Protection Regulation (GDPR) are in vogue. No one can escape their mention. Since the GDPR’s implementation in May 2018, we’ve heard story after story about firms not being prepared or worse, being ignorant to the changes in the law. Blockchain, on the other hand, is a more positive story.
Thought Leadership

Monte Carlo Simulations: Statistics and Diagnostics

June 25, 2018
After understanding when and how to apply Monte Carlo simulations for valuation purposes, it is important to be able to interpret the statistics of the results of the simulation and conduct diagnostics using those statistics to ensure the simulation is performing as expected.
Thought Leadership

Contemporary Nexus Battles for Sales Tax Collection

June 20, 2018
In the decades since the physical presence nexus standard for use tax collection was established by the U.S. Supreme Court decision in Quill Corp. v. North Dakota, electronic commerce has grown to enormous proportions. Thanks to the physical presence rule established for remote sellers in Quill, many online sellers are not required to collect tax in all of the states where the retailer has customers.
Press Releases

13 Percent Rise In U.K. Companies at Significant Risk of Shareholder Activism

June 20, 2018
Global professional services firm Alvarez & Marsal (“A&M”) today announces the findings of its latest analysis and predictor of shareholder activism in Europe, the “A&M Activist Alert”, or “AAA”. The AAA reveals that the number of U.K. companies predicted to be under threat from public activist targeting has risen 13 percent to 60 over the past 12 months.
Thought Leadership

The Research Tax Credit: Federal vs. California

June 18, 2018
Numerous states offer a research and development (“R&D”) tax credit. Companies can, therefore, claim credits for the same expenditures in different jurisdictions. Similar to enterprise zone credits and job training credits, the purpose behind state research tax credits is to incentivize companies to invest and provide jobs in a given state.
Thought Leadership

A New Wrinkle in the U.S. Branch Versus Subsidiary Discussion

June 13, 2018
By removing Internal Revenue Code Section 958(b)(4), the Tax Cuts & Jobs Act requires "downward attribution" for the purpose of determining Controlled Foreign Corporation (CFC) status. Our clients are challenged with evaluating their structures to determine the impact of this revised attribution rule, and in this edition of the Tax Minute we discuss why.
Thought Leadership

The Future of Banking

June 11, 2018
We are several years into what Joseph Schumpeter would call a process of “creative destruction” in the banking sector. Yet only now is the outcome becoming clear. The major banks are seeing competitive forces “unbundle” their business models along product and functional lines.