As the holiday season is swiftly approaching, retail establishments across the United States are gearing up for their traditionally busiest time of the year. However, in the current climate, retailers are encountering a noteworthy challenge in securing qualified personnel to meet their seasonal staffing requirements due to the persistent labor shortage.
The Work Opportunity Tax Credit (WOTC) is a federal tax credit program in the United States designed to encourage businesses to hire individuals from certain target groups who face significant barriers to employment. The program provides financial incentives to employers who hire individuals from these groups, making it an attractive option for retailers, especially during the holiday season when they need to hire a large number of seasonal workers. In this article published by Total Retail, A&M's Andrew Sloss explores how the WOTC program can benefit retailers in their pursuit to fill their seasonal hiring needs.
Read the Full Article
India Tax Alert | Supreme Court Redefines Tax Treaty Protection: GAAR Trumps DTAA in Indirect Transfers
January 16, 2026
In its landmark judgment dated January 15, 2026, in the case of Tiger Global International III Holdings and others, the Honorable Supreme Court (SC) has set aside the Delhi High Court’s (HC) decision dated August 28, 2024.
India Tax Alert | Supreme Court Clarifies Taxability on Amalgamation: The “Commercial Realizability” Test
January 13, 2026
In a landmark ruling, the Supreme Court has introduced the “commercial realizability” test to assess taxability in share substitution cases, holding that freely marketable shares with definite commercial value may give rise to taxable business income.
A&M Tax – Monthly Recap of EU and Dutch Tax Developments
January 13, 2026
The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.
Mexican General Tax Rules for 2026: Changes Applicable to the Financial Sector
January 12, 2026
Overview of MFRL 2026 reforms impacting MITL, VATL, credit institutions, insurers, and capital repatriation compliance in Mexico.