What Happens If The U.S. Tax Rate Goes Up?

Taxpayers have expressed some wariness about the permanence of provisions of the Tax Cuts and Jobs Act (“Act”).  One such provision is the U.S. corporate tax rate of 21 percent.  And what might the corporate tax rate look like under a Democratic-controlled Congress and White House?  Democrats provided some insight on March 7, 2018, when [...]

What Happens If The U.S. Tax Rate Goes Up? 2018-03-15T16:09:16+00:00

A New Goodwill Paradigm

With the enactment of the Trump tax reform, a historically well-discussed but less substantive transfer pricing issue has come to the forefront. This issue has already induced objections as the OECD's BEPS issuances on intangibles was being debated and issued. This issue pertains to the goodwill that is created when US multinationals (“MNEs”) acquire foreign [...]

A New Goodwill Paradigm 2018-03-08T19:01:57+00:00

Teaming Up

We’re excited to announce that we have teamed with Plan Management Corp to provide our 409A valuation services to users of their OptionTrax Cap Table module. Many private companies opt to track their cap tables and option ledger using cap table management software rather than deal with managing it in Excel or a homegrown database. [...]

Teaming Up 2018-03-06T00:15:54+00:00

The Case for Onshoring

The Tax Cuts and Jobs Act (“Act”) provides a new approach for the taxation of foreign-related intangible income of U.S. multinationals, whether earned by U.S. or non-U.S. members of the multinational group. The Act also defines intangible income to be that income exceeding a deemed tangible income return equal to 10 percent of qualified business [...]

The Case for Onshoring 2018-02-28T23:16:36+00:00

Base Erosion and Anti-Abuse Tax

The Tax Cuts and Jobs Act (“Act”) provides for a new Base Erosion and Anti-Abuse Tax (“BEAT”). The BEAT is effectively an alternative minimum tax on U.S. taxpayers that make payments to foreign related parties. Here is how it works: the base erosion minimum tax is the excess (if any) of an amount equal to [...]

Base Erosion and Anti-Abuse Tax 2018-02-20T17:45:46+00:00

3 Simple Steps to Getting a Quality 409A

As a Senior Financial Analyst at Economics Partners, I have heard time and time again, “I promised stock options to my employees and have yet to deliver”. Issuing stock options should be simple, but due to IRC Section 409a, created through the American Jobs Creation Act of 2004, employers cannot simply issue options with an exercise [...]

3 Simple Steps to Getting a Quality 409A 2018-02-20T17:46:54+00:00

Extend Your Team Through Due Diligence Support

Due Diligence requires extensive company and industry analysis, in-depth financial statement analyses, determining possible strategic synergies realizable between companies, and performing an array of valuation analyses. I can imagine that some of those Due Diligence tasks may be outside of your time constraint, especially considering that a thorough analysis is extremely important when considering an [...]

Extend Your Team Through Due Diligence Support 2018-02-20T18:36:47+00:00

2017 Transfer Pricing Deadlines

As we approach the end of the year, here are a couple deadlines to be aware of: Country-by-Country Reporting Notification For U.S. ultimate parent entities of multinational enterprises (“MNEs”) that are filing Internal Revenue Service Form 8975 and Schedules A (Form 8975) (“Country-by-Country Report”) for the year ending December 31, 2017, the Country-by-Country Report will [...]

2017 Transfer Pricing Deadlines 2018-02-20T17:55:36+00:00

3 Keys to Selling Your Business: Lessons From Surfing

Perfect waves are what surfers all around the globe dream of. But even if you travel to Queensland, Australia and paddle out to the break with a freshly-waxed board, your experience could be very different than the guy next to you. Professional surfers are set apart by their ability to align themselves perfectly with [...]

3 Keys to Selling Your Business: Lessons From Surfing 2018-02-20T22:19:45+00:00

The Most Wonderful Time of Year

At the end of every year, individuals are full of the giving spirit and many call this the most wonderful time of the year. But, if you are the key accounting or finance person in your organization, then this time of year can be far from the most wonderful time of year. Year end tax reporting, financial [...]

The Most Wonderful Time of Year 2018-02-20T17:59:02+00:00