Business Tax

For pharmaceutical companies that aim to improve cash flow while serving the public good, Internal Revenue Code (IRC) 170(e)(3) provides…

Chargebacks previously explained in our article titled, “What Are Chargebacks, and Why Are They Important?”  are contracts between wholesale customers…

Recently we’ve encountered a unique situation highlighting the importance of analyzing the underlying agreements and transactions under the lens of…

New Convertible Debt Standard Convertible debt is a type of financial instrument that a company can issue to raise capital…

Expanding Your Cap Table? Watch out for Tax Trap 382. There is a significant amount of money spent on research…