Understanding Transfer Pricing Rules in China and Vietnam

In practice, there are certain requirements to be aware of when dealing with transfer pricing situations in China and Vietnam.

Foreign Direct Investment: Tax and Valuation Considerations

In the case of a U.S. acquisition of a foreign target, it was oftentimes beneficial to make a Section 338(g) election.

Transfer Pricing Rules in Canada: An Overview

Canada, like the U.S., imposes a thorough set of documentation requirements, and imposes penalties for failure to comply.

IASB Issues Business Combinations Statement

Perhaps the most significant difference in approach relates to the way in which contingent liabilities assumed in a business combination are reported.

Valuation Provides Support for International Transactions

When a company embarks on an international restructuring, it is extremely important to consider the impact of Section 367.