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New or Not: It's a Bonus for Certain Partnership Transactions

August 13, 2018
On August 3, 2018, the IRS released proposed regulations (REG 104397-18) on the modifications made to additional first-year depreciation deductions as provided by the Tax Cuts and Jobs Act (TCJA). The proposed regulations contain several significant provisions for partnerships and real estate businesses.
Business & Industry Insights

Challenges and Impacts in Power Transmission Lines Projects in South America

August 13, 2018
Like most capital projects, transmission lines also face challenges during construction. The usual challenges in the construction phase of transmission lines include change in layout, land management, contractors, interfaces, financing and contract disputes.

U.S. Tax Alert: IRS Releases Proposed 199A Regulations

August 10, 2018
The package of proposed regulations includes six separate regulations, and the IRS also released a contemporaneous Notice 2018-64 that provides additional guidance on methods for calculating W-2 wages for purposes of §199A.

U.S. Tax Alert: Big Victory for the IRS... Not So Fast

August 8, 2018
The U.S. Court of Appeals for the Ninth Circuit today announced the withdrawal of a decision filed July 24, 2018, in the Altera Corp. v. Commissioner case concerning the validity of the U.S. Treasury regulations with respect to employee stock compensation and cost-sharing arrangements "to allow time for the reconstituted panel to confer on this appeal." In this article, we review the background of the case, this week's reversal of the decision and what this could mean going forward.
A&M News & Releases

Forward Planning

August 3, 2018
The growing influence of technology across every industry is forcing PE firms to review approaches to investment.
Business & Industry Insights

Optimizing Growth by Jason Green

August 3, 2018
A fundamental shift from Boomers to Millennials, a shrinking middle glass, slow GDP growth and massive technological change and disruption – any one of these factors would make it challenging for companies to achieve profitable growth.
Business & Industry Insights

Powering Digital Transformation with Data

August 3, 2018
Becoming data-driven is a mind-set change, not a one‑time project. It needs visible and tangible commitment to becoming a learning organisation that innovates fast, learns from its successes and failures, and leverages those learnings across the business – in every business unit and every market.

Special Alert: IRS Releases Proposed Sec. 965 Regulations

August 2, 2018
On August 1, the IRS issued proposed regulations which interpret and apply the Sec. 965 transition tax. These regulations, by and large, affirm the interpretations of Sec. 965 from a trio of IRS Notices and a Revenue Procedure.