ACCRUED EXPENSES AND OTHER LIABILITIES

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER LIABILITIES

Accrued expenses and other liabilities consist of the following:

	December 31, 2022		December 31, 2021
Accrued payroll and related expenses	$	86,798	$	107,904
Dividends payable	33,923		28,486
Income taxes payable	14,760		39,776
Other tax liabilities	23,426		20,106
Contingent consideration	31,046		—
Accrued expenses	68,180		96,250
Other liabilities	64,841		51,228
Accrued expenses and other liabilities	$	322,974	$	343,750

Other tax liabilities primarily consist of uncertain tax positions, sales and VAT taxes payable, and other non-income tax liabilities. Accrued expenses primarily consist of accrued trade payables, investment banking payables and legal settlements. Other liabilities primarily consist of interest payables, customer deposits, and accrued legal fees.