Articles
It is important for foreign individuals to understand the nuances of the Foreign Investment in Real Property Tax Act (FIRPTA) and the ways in which they may avoid FIRPTA withholding tax on these and other types of transactions.
In mergers and acquisitions (M&A), contingent consideration is a mechanism used to bridge valuation gaps between buyers and sellers.
The Office for Civil Rights (OCR) at the U.S. Department of Health and Human Services recently issued a Notice of Proposed Rulemaking (NPRM) to update the Health Insurance Portability Accountability Act (HIPAA) security rule.
Explore the different valuation methods used in M&A transactions, from discounted cash flow to market comparables, and their impact on deal pricing.
IRC Section 987 addresses the taxation of foreign currency translation gains or losses with respect to QBUs.
In the complex landscape of mergers and acquisitions (M&A), purchase price allocation (PPA) plays a pivotal role when a transaction qualifies as a business combination.