Increased analysis within financial reporting comes with increased levels of analysis required for tax reporting.
Case Study: How to determine appropriate arm’s length royalty rates for intellectual property under U.S. IRC § 482 for Transfer Pricing.
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.
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.
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.
Changes for related-party transactions, especially among subsidiaries of multinational corporations, make updated transfer pricing studies a necessity to justify the charges, often including royalty rates, for these transactions.
VRC has noticed an emerging phenomenon: U.S.-based multinationals are taking steps to move intellectual property back into the U.S.
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.
Our experience includes foreign and multinational acquisitions of all sizes in nearly every industry.
Considering a business transaction in the UK or Europe? A variety of valuation-related issues are relevant to your decision-making process.