Personal Image Rights: A Tax Evasion Update
Revisiting the outcomes of two high-profile tax evasion cases involving image rights.
Valuation Issues in the U.S.
Valuations in the U.S. are generally required around a transaction and can be grouped by needs for financial reporting, tax, or legal purposes, as well as for compliance or recurring regulatory purposes outside of a transaction.
Valuation Issues in Argentina
Argentina has five main valuation practice characteristics that companies must remain mindful of during the decision-making process when pursuing business transactions in the country.
Valuation Issues in Brazil
When it comes to business combinations and asset acquisitions, Brazilian standards require the determination of the fair value assets and liabilities at their acquisition date.
Valuation Issues in Japan
Financial reporting in Japan is mostly based on Japanese Generally Accepted Accounting Principles (JGAAP) and International Financial Reporting Standards (IFRS).
Landmark Decisions: The valuation process for long-lived assets from the Panama Canal
Case Study: VRG embarked on a challenging valuation engagement for the long-lived assets–locks, dams, power plants, and other structures–of the Panama Canal.
Tax Reform Flips International IP and Tax Structuring into Reverse
VRC has noticed an emerging phenomenon: U.S.-based multinationals are taking steps to move intellectual property back into the U.S.
Comprehensive Tax Reform in Argentina
Under RARTP, the tax value of assets is determined by applying a “revaluation factor” to the tax value originally determined in each year or period of the asset’s acquisition or construction.
Valuation Issues in Canada
Considering a business transaction in Canada? A variety of valuation-related issues are relevant to your decision-making process.