Financial Services

Who is Mazars?

We are pleased to announce an exciting development for the new year! As of January 1, 2017 we have officially changed our name to Mazars USA LLP. As the world’s 11th largest accounting firm, the Mazars name is renowned around the globe. Our new name reflects our expanded international capabilities and reinforces our standing as […]

Consolidated Audit Trail Approved By The Securities And Exchange Commission

The Securities and Exchange Commission (“SEC”) approved a plan on November 15, 2016, to create the consolidated audit trail (“CAT”), a central data source to collect and accurately identify every order, cancellation, modification and trade execution for all exchange-listed equities and options across all U.S. markets. This plan is pursuant to SEC Rule 613, in […]

Post Election Review of Tax Policy

Significant changes could occur to the federal tax law for individuals and businesses as a result of Donald Trump’s election as the 45th President of the United States, along with the Republicans maintaining a majority in the United States House of Representatives and the United States Senate. Comprehensive tax reform has been a cornerstone of […]

Recent PCAOB Developments in the Broker-Dealer World

Late summer/early fall brought further PCAOB commentary, offering insight into the direction of the PCAOB’s permanent inspection proposal, which is expected by the end of 2016. On August 18, 2016 the Public Company Accounting Oversight Board (“PCAOB”) issued its annual report on the interim inspection program related to audits of broker-dealers (the “Fifth Report”), and […]

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Treasury Releases Final Debt-Equity Regulations – Part III

Our third and final Tax Alert on Treasury’s section 385 regulations addresses the “recast” provisions of the regulations and also considers the regulations’ impact on areas such as cash pooling arrangements. The full series of Tax Alerts is available here: Treasury Releases Final Debt-Equity Regulations – Part I Treasury Releases Final Debt-Equity Regulations – Part […]

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Treasury Releases Final Debt-Equity Regulations – Part II

This Tax Alert is the second in the Final Debt-Equity Regulations series regarding final Section 385 regulations specifically covering documentation rules: Treasury Releases Final Debt-Equity Regulations – Part I Treasury Releases Final Debt-Equity Regulations – Part II Treasury Releases Final Debt-Equity Regulations – Part III Part II Documentation Requirements The documentation rules contained in the […]