There is a common view among nations that it is essential to provide business enterprises with tax incentives to perform R&D activities within a nation's borders, and that these incentives are an important driver for a nation's economic future.

When you think of unclaimed property and escheatment, a bank or insurance company probably comes to mind as the type of business that would be concerned with tracking and reporting items of unclaimed property. However, although state unclaimed property laws were first established because of banks and insurance companies, they now have a much broader reach and are applicable to many types of businesses.

Debate continues over the role of infrastructure projects, including government incentives, in job creation. Before weighing in on the debate, it is important to look at some developments related to existing incentives for infrastructure spending. One notable example of discretionary government incentives has been the use of Tax Increment Financing (TIF) bonds.

Can You Rely on Your Advisor to Avoid Penalties under 6662 after Canal?

Buyers and sellers of companies usually put a great deal of effort into determining the appropriate purchase price for a transaction by analyzing such factors as earnings multiples, book values and / or growth projections. While both parties might agree on a base price for the deal, an often underappreciated aspect of these negotiations is the effect that post-closing purchase price adjustments may have on the overall amount the buyer must pay for the company.

Cleaning up after the Storm: Evaluating Tax Treatment Information.

The Conundrum of Tax Ownership - One Size Does Not Fit All.

There has been a clear shift in the traditional investment appraisal and due diligence techniques in the world of mergers and acquisitions (M&A) in recent years. Returns are becoming increasingly driven by operational improvement rather than financial engineering. As a result, tax efficient supply chain planning (TESCP) is playing an increasingly significant role in M&A transactions, especially where the benefits are realised within a short time frame.

Expecting a Step-Up on Your S Corporation Acquisition? Structure Carefully!

Have You Assessed Your USTB/PE Position Lately? Now Is the Time for a Check-up.

Real Property Transfer Taxes: Look Before You Leap

Hedge the Risk, Don't Risk the Hedge.

In October 2010, we made reference to Section 989G(b) of the Dodd-Frank Act. This section required the SEC to conduct a study to determine how the commission could reduce the burden of complying with Section 404(b) of the Sarbanes-Oxley Act for companies whose market capitalization is between $75 million and $250 million, while maintaining investor protections for such companies.