Acquisition integrations are often a source of significant HR-related challenges that have long-lasting impact. With management’s attention focused on the commercial and financial aspects of the transaction, the complexity of tasks and effort required to integrate compensation programs and HR-systems integrations is often overlooked. Although the compensation programs and structures of the target and the buyer may not always be viewed as an important consideration in corporate transactions until problems arise, there are significant advantages to considering potential implications and risks, as well as planning opportunities, in advance of the transaction. In this session, A&M’s Managing Directors John Schultz and Brennan Rittenhouse, and Senior Director, Josh Henke, explored some of the most important considerations and some of the most common issues that arise as a result of transactions, as well as practical solutions for solving those issues. These topics include:
- Understand key areas impacted by compensation programs during a transaction.
- Become familiar with the diligence and pre-acquisition planning.
- Learn about practical solutions and planning opportunities for common issues.
The EU Tax Omnibus: a major simplification of the EU direct tax framework
July 23, 2026
On 24 June 2026, the European Commission published its “Tax Omnibus” proposal (“Proposal”) — a single proposed Council Directive amending six EU direct tax directives, with an estimated EUR 6.6 billion in annual compliance cost savings.
EU DAC Recast Proposal: What the European Commission’s simplification agenda means for cross-border tax reporting
July 23, 2026
On June 24, 2026, the European Commission published a proposal to recast the Directive on Administrative Cooperation in the field of taxation (DAC) as part of an ambitious tax simplification package designed to simplify existing EU tax rules and reduce compliance for businesses.
Delhi High Court Rules that Reimbursement of Salary Cost for Seconded Employees Constitutes FTS Where Home Entity Retains Lien and Overarching Control
July 23, 2026
The Delhi High Court (HC), on June 18, 2026, in Ernst & Young U.S. LLP (EY US) has, inter alia, ruled that in the given facts, EY US retained ‘lien’ over seconded employees in India and cost-to-cost reimbursements of such seconded employees were taxable as Fees for Technical Services (FTS) under both Section 9(1)(vii) of the Income-tax Act, 1961 (Act), and Article 12 of the India–US Tax Treaty (Tax Treaty).
Thai Customs Introduces Revised Reward System: Key Implications for Business
July 10, 2026
New Thai Customs rewards rule reshapes officer allocations but preserves core incentives, keeping enforcement pressure high. Reassess exposure now, especially on valuation, tariff codes, origin claims, and related-party payments.
