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  • Article

    Germany Improves Tax Benefits For Employee Share Plans

    Effective 1st January, 2024, the German legislator has further improved the tax environment for employee share plans as part of the Future Financing Act ("Zukunftsfinanzierungsgesetz").
    GermanyTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    The Future Of Business Operations – Global Capability Centers

    The competitive marketplace requires companies to operate at unprecedented levels of efficiency to remain relevant. At the same time, business leaders, investors and regulators...
    GlobalTechnology
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Hong Kong IRD Alerts MNEs To Pillar Two Top-Up Tax Compliance

    The Hong Kong Inland Revenue Department (IRD) has begun contacting companies potentially affected by the Global Anti-Base Erosion (GloBE) Rules and the newly enacted Hong Kong Minimum Top-Up Tax (HKMTT).
    Hong KongTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Kingdom Of Saudi Arabia: Be On The Lookout For These Expected Tax Developments In 2024

    In the context of Saudi Arabia's economic and structural reforms, as well as the country's goal of increased diversification economically, socially and culturally in line...
    Saudi ArabiaTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Thailand's Renewed BOI Incentives: A Strategic Window For Growth, Expansion, And Investment (2026–2027)

    On 15 January 2026, the Thailand Board of Investment (BOI) announced a refreshed set of investment promotion measures, replacing programs that expired in 2025.
    ThailandCorporate/Commercial Law
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    MIDDLE EAST TAX ALERT | UAE | Excise Tax Update: FTA Introduces Formalised Framework For Reporting Natural Shortages

    The UAE Federal Tax Authority (FTA) has issued Decision No. 6 of 2025 regarding ‘Standards, Controls and Procedures for Dealing with Shortage Within the Designated Zone due to the Natural Characteristics...
    United Arab EmiratesTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Dutch Tax Measures 2024: Looking Ahead For Real Estate Funds

    There are several Dutch tax measures expected to become effective on 1 January 2024 that can be relevant for real estate funds investing in or via the Netherlands.
    United KingdomTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    A&M ESG Viewpoint: Five Sustainability Trends To Drive Value In 2024

    It's that time of year when media unpack the crystal balls for the turn of the calendar. Still, too many of them seem filled with platitudes versus helpful insights.
    United StatesCorporate/Commercial Law
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    M&A Commentary: Surge In Value Of Deals

    The data shows M&A activity Q3 remained low, partly impacted by the summer break and lingering macroeconomic and tariff-related uncertainty. However, since September we have certainly seen an uptick in our own work.
    United StatesCorporate/Commercial Law
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Show Me The Money, But The Right Money Please!

    Given the complexity of the current economy, shaped by the challenges of rising interest rates and inflation, volatile markets, shifting business models, and financially strained vendors...
    United StatesCorporate/Commercial Law
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Show Me The Money, But The Right Money Please!

    Given the complexity of the current economy, shaped by the challenges of rising interest rates and inflation, volatile markets, shifting business models, and financially strained vendors and customers...
    United StatesCorporate/Commercial Law
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Innovate, Integrate, Excel: Leading Hybrid Teams To Triumph

    In today's work environment, the prevalence of hybrid teams has steadily risen. As the accounting profession evolves, so must the leadership strategies employed by CPAs to foster collaboration...
    United StatesEmployment and HR
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Sales Compensation: Empowering Sales Organizations In Uncertain Times

    With such a direct impact on revenue, it's easy to understand why attracting and retaining key sales talent is critical for any business with aspirational growth goals.
    United StatesFinance and Banking
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    AI In Pharma And BioTech: Capturing Its Usage For The R&D Tax Credit

    The pharmaceutical and biotech industries are constantly developing, testing and patenting new medicines and drugs for release into the market.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Significant Healthcare Voices Podcast Series

    A career dedicated to serving pediatric patients is admirable and inspiring. Lara Khouri, MBA, MPH, Executive Vice President and Chief Operating Officer of Children's Hospital Los Angeles, has done just that.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Head-Scratching IRS Distressed Company Guidance Released

    The one thing distressed companies need, in or out of bankruptcy, is cash, and unfortunately for them, the new corporate alternative minimum tax (CAMT)
    United StatesTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    IRS Announces New Measures To Address High-Risk Employee Retention Credit Claims

    In a significant move to safeguard taxpayers and small businesses, the Internal Revenue Service (IRS) has unveiled plans to deny tens of thousands of improper high-risk Employee...
    United StatesTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Limitations On Corporate Tax Attributes: An Analysis Of Section 382 And Related Provisions

    Linked to this site is the 2025 edition of Lee G. Zimet's paper entitled "Limitations on Corporate Tax Attributes: An Analysis of Section 382 And Related Provisions."
    United StatesTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Maximizing Tax-Exempt Benefits With The Federal Work Opportunity Tax Credit

    The Federal Work Opportunity Tax Credit (WOTC) is a valuable tax incentive program designed to encourage employers to hire individuals from specific targeted groups who typically face barriers to employment.
    United StatesTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    The Vermilion Case: Key Takeaways For Asset Managers Of The Supreme Court's Decision Covering The Application Of Deeming Provisions In The Employment-related Securities Legislation

    In this update, we provide key takeaways from the Supreme Court's decision in HMRC v Vermilion Holdings Ltd [2023] UKSC 37 for asset managers and outline how A&M can help.
    United StatesTax
    Alvarez & Marsal
    Alvarez & Marsal

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