The Employment (Allocation of Tips) Act 2023 mandates UK employers to pay all tips directly to employees without deductions by October 2024. Businesses must establish compliant policies, maintain records, and update tip distribution processes to avoid legal risks and reputational damage.

News about ChatGPT, Chinchilla, Sparse Lumina base and other AI platforms is flooding the media for good reason. In an unprecedented five-day span, ChatGPT achieved one million users...

In the rapidly evolving higher education landscape, institutions often face unprecedented challenges. While large institutions explore cutting-edge transformation and smaller ones seek...

Higher education has been the target of criticism concerning high tuition, wanton spending and committee culture run-amok.

With over 200 professional services companies now part of their portfolios, the world's leading 130 global Private Equity (PE) funds are making strategic moves.

The U.S. government has intensified its focus on trade enforcement, tariff compliance, and the integrity of importer data — advancing a broader policy agenda that blends economic competitiveness...

In today's rapidly evolving and competitive market, companies face ever-increasing pressure to ensure they're measuring themselves appropriately—not just in terms of what is being measured but also in terms...

The Transfer Pricing (TP) coordination group of the Dutch Tax Authorities (DTA) recently published an internal note, Opzet en aandachtspunten TP‑analyse, explaining how inspectors are expected to prepare...

The Criminal Finances Act 2017 introduced a Corporate Criminal Offence (CCO) in the UK for businesses found guilty of failing to prevent the facilitation of tax evasion. This legislation has been in force since September 2017.

The IRS recently announced a significant update simplifying the process for submitting research credit refund claims under section 41. This change, effective immediately...

As A&M PEPI US monitors the implications of the tragic collapse of the Francis Scott Key Bridge in Baltimore, we are working with clients to address...

Growth in operating income (+1.9 percent) mainly on the back of higher net interest income (NII).

In the realm of corporate transactions and consulting, a seismic shift is on the horizon, one that promises to challenge the status quo and redefine industry benchmarks.

IT expenditure has become a significant component of general and administrative expenses for financial companies.

Companies could be making decisions based on AI and ML models that are inaccurate, unethical and untrustworthy.

HC Group's Diversity Champion series profiles senior diverse individuals in the energy and commodities sector to voice their personal and professional journey.

The Federal real estate has long operated out of sync with the natural boom-and-bust cycles that shape the commercial real estate market.

Our panel, including experts from Quadrant Chambers and Alvarez & Marsal, discusses key issues in commodity supply disputes, focusing on volume and pricing challenges, particularly in LNG and natural gas, amid recent market volatility.

Under current German VAT law, there is a standard format for invoices. However, companies may deviate from this format with the recipient's consent.

Following the disruption of the last couple of years, 2022 has seen a return to more steady working practices as markets are able to put the pandemic and the havoc it created into the rear-view mirror.