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.
The cult of celebrity and “Image Rights” receive a lot of publicity – and consequently the attention of tax authorities.
The training explained the fundamentals of business valuation and intangible asset valuation and helped business leaders earn the International Certified Valuation Specialist (ICVS) designation.
Inversions have been scrutinized heavily for the past year, yet companies continue to pursue mergers or acquisitions resulting in an inversion.
The OECD is moving in a direction similar to the U.S. in tightening controls.
By making a change of residence, a U.S. multinational corporation can take advantage of a more favorable tax structure.
In 2013, new cost sharing regulations became effective amid controversy surrounding the application of methods used in high profile court cases.
Comparability is the key factor in determining the arm’s length range.
When valuing a business that is multinational in scope, develop a proper due diligence framework and apply models that will accurately reflect the company’s exposure to various risks.