Section 112020 of the “One Big Beautiful Bill Act” (OBBBA), House version, would expand the reach of the IRC § 4960 excise tax on compensation in excess of $1 million (equal to 21%, the...
Read this practice note discussing factoring transactions, the parties involved, and the reasons for factoring. This practice note specifically discusses the distinguishing features of advance and discount...
Land banking transactions are an alternative financing structure where the land banker (typically an investment group) purchases the land shortly before or soon after the homebuilder acquires it. The parties...
Don’t miss out on what’s trending in the deal market. Find out how dealmakers are navigating valuation uncertainties with increasingly nuanced adjustment provisions, from working capital metrics...
Check out this video discussing best practices for responding to FDA Form 483 inspectional observations. Watch now » Related Content Life Sciences FDA Matters Representation and Warranty Clause...
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New findings released by global research firm Gartner, Inc. highlight that corporations need to delineate their social stances and make environmental, social, and governance (ESG) matters prime considerations. Part of this process is to ensure that the corporation is in full compliance with tax laws in all of the nations in which the corporation does business, as well as complying with U.S. federal, state, and local laws. Corporate tax departments may need an assist in implementing policies and procedures that conform to tax best practices for purposes of the corporation's overall ESG strategy.
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