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Finance

Avoiding International Taxation Pitfalls: Transfer pricing has emerged as a key component of overall business strategy. Is it part of yours?

The long established prior understanding of transfer pricing is in the midst of a global revolution. As discussed below, transfer pricing is no longer just a tax compliance matter for larger multinationals but has far-reaching implications for any cross-border transactions between related parties....

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Healthcare | Life Sciences

The IRS’ Position on HRAs: How the Affordable Care Act and HRAs interact

The notice provides welcome guidance relating to HRAs that are an integral part of many employers’ group health programs. The latest installment of guidance from the Internal Revenue Service (IRS) relating to employer-sponsored health plans was issued on December 16, 2015, in the form of IRS...

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Financial Institutions | Finance | Hedge Funds

Hedge Fund Scrutiny Continues: Heightened attention is driving up costs and increasing transparency

As the hedge fund industry has matured, regulation of funds has intensified, particularly since the global financial crisis beginning in 2008. Kelli Moll, who has been working with fund clients for more than 20 years, provides her perspective on where things stand regarding regulation and...

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