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.

Valuation Plays Key Role in FIN 48 Compliance

Many companies have already adopted FIN 48 and have turned their attention to the annual disclosure requirements.

Current Practice Issues Pertaining to Sec. 409A

In the original Practice Aid, there was no mention of the back-solve approach. Since then the technique has come into widespread use.

How Do You Put a Price Tag on the Panama Canal?

​How Do You Put a Price Tag on the Panama Canal?