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Thought Leadership

The A&M Tax Minute: Technology Sector

August 3, 2017
We know what drives you: applying complex tax rules to a rapidly changing industry. We share your passion. Having served many businesses in this industry over the years, we are proud to be in this high-skill and high-challenge environment with you, and we are eager to share what we've learned with our fellow industry mates.
Thought Leadership

The Migration Less Traveled: Valuation of Customer Relationships for Tax Purposes

August 1, 2017
While the discussion of intellectual property (IP) migration tends to focus on the internal sale of technology, another type of IP that is often sold between related parties and should enter the conversation are customer relationships to maximize operational efficiencies and correspondingly reduce their effective tax rate.
Thought Leadership

A&M Taxand 2017 Global Guide to M&A Tax

July 28, 2017
2016 was an active year for global mergers and acquisitions (M&A), although by most measures total activity backed off slightly from the records set in 2015. 2017 has begun with deal volumes consistent with early 2016, both in terms of the total number of deals as well as overall volume.
Thought Leadership

The IRS Releases Their Hotlist of “Burdensome Tax Regulations"

July 18, 2017
In the midst of an administration that has been mired in legislative setbacks on both healthcare and tax reform (among various other “distractions”), President Trump has largely relied on the executive order to further his agenda thus far in Washington, D.C.
Thought Leadership

Customer Contract Accounting — Bottom of the 9th Inning

July 17, 2017
I vividly recall the moment in the summer of 2014 while attending a CPE event at the Miami Marlins Park. Sitting in a room of primarily controllers and chief financial officers, those on the front lines of what was about to come, it became clear that we were in for a heavy dose of CPE on a newly issued U.S. GAAP standard on revenue recognition for customer contracts.
Thought Leadership

Effective Coordination of Risk Management and E-Discovery

July 13, 2017
In this roundtable discussion, A&M's Phil Beckett and Jochen Benz discuss the growing correlation between risk management and e-discovery in today's business world, as well as the challenges companies face when they coordinate e-discovery with risk planning.