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.
Contingent consideration can salvage a business combination when buyer and seller can’t agree on value, which is especially true in a frothy deal environment with high valuations and overpayment concerns.
Considering a business transaction in Japan? A variety of valuation-related issues are relevant to your decision-making process.
Werkheiser to Globest.com: “While the definitions of property seem straightforward, there is considerable room for interpretation…that may have a significant economic impact for taxpayers.”
“As we consider how other types of customer-related intangibles are valued, the distributor method has now evolved into a foundational analytical tool to assist in determining cash flow, discount rates, and value.”
Implementation of the ASC 842 lease accounting standard is putting companies in a challenging position to determine their applicable incremental borrowing rate.
How did a roomful of credit managers learn to stop worrying and love the AICPA Private Securities Valuation Guide?
Tax benefits exist for companies that distinguish real versus personal property. However, legal nuances, if interpreted inaccurately, can bring significant economic consequences.
As seen in the Jan. 2019 issue of Mergers & Acquisitions magazine, Jeff Miller discusses potential expected trends for PE firms in 2019.
In the Jan-Feb 2019 issue of Deal Lawyers, Chad Rucker focuses on strategies for dealing with conflicts that may exist when a fairness opinion provider also receives an M&A success fee.