- In situations where owners are looking at selling a company quickly and at a full price, presale due diligence or vendor due diligence is particularly critical.
- From The Tax Advisor: Captive insurance is insurance or reinsurance provided by a company that is formed primarily to cover the assets and risks of its parent company or companies.
- The OECD releases first deliverables of its 15-item Base Erosion and Profit Shifting (BEPS) action plan, offering increased tax certainty and predictability to multinational companies.
- The New York Office of Unclaimed Funds (NYOUF) released a new policy for business-to-business transactions that has a bearing on unclaimed property holders within the state.
- Coming off a sluggish start in the first quarter of 2014, US middle-market M&A activity rebounded strongly in the second quarter with significant increases in both deal count and dollar volume.
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