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Thought Leadership

Section 174 Expenditures

February 21, 2023
As a result of the Tax Cuts and Jobs Act (TCJA), beginning with tax years after December 31, 2021, Section 174 requires taxpayers to capitalize and amortize research and experimental expenditures.
Thought Leadership

2023 BONUS AND LTIP TARGET SETTING TOOLKIT

February 21, 2023
Setting performance targets, for both short and long-term incentives, is one of the key activities in the remuneration committee’s annual cycle.
Thought Leadership

Comment les fonds de Private Equity doivent et peuvent répondre aux quelques incertitudes qui gagnent le marché ?

February 20, 2023
Faisant suite à des années marquées par de nombreux deals, les fonds de Private Equity font preuve de plus prudence à mesure que les multiples de valorisation s’ajustent entre vendeurs et acheteurs potentiels.

Ils imposent des due diligences opérationnelles poussées, aux calendriers plus maitrisés, avant d’effectuer une nouvelle acquisition. Quand elle est réalisée, ils veulent rapidement un plan de création de valeur, clair et quantifié, qui soit aligné et actionnable immédiatement, ou presque, avec l’équipe de management sous LBO.
Thought Leadership

Electric vehicle competition heats up as supply chain and inventory issues linger

February 17, 2023
Tesla and Ford announce and execute significant price cuts on electric models, doubling down their bets on shifting consumer behavior. Proposals for regulation on electric vehicle (EV) tax credits may significantly limit the number of vehicles eligible for tax credits. Inventory shows signs of improvement as sales mix trends toward light trucks and larger vehicles.