Revised Transfer Pricing Guidelines Focus on Valuation of IP

Comparability is the key factor in determining the arm’s length range.

Closely Held Company Valuations for Tax Purposes

Larry Van Kirk discusses the valuation requirements for assets that are gifted.

PCAOB Comments Increase Auditor Scrutiny of Fair Value Measurements

Auditors have increased scrutiny around management forecasts which provide the foundation for valuation methods based on an income approach.

Three Approaches to Valuing a Privately-Held Company

The potential for rising taxes due to huge U.S. government budgetary deficits are prompting many owners of privately held companies to consider their options.

Tax and Financial Reporting Differences in an Allocation of Purchase Price

One of the key differences in valuations for tax vs. financial reporting lies in the definition of value.

Valuation Critical Issue for Private Equity as SEC Scrutiny Increases

Under the Dodd-Frank Act, advisers to most private equity firms must register with the Securities and Exchange Commission (SEC).

Become Fluent in Factors for Valuing Multinational Companies

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.

Developing a Unique Approach to Value Customer Relationships

Traditional valuation methods tend to treat customer relationships as a primary asset. In many industries, however, customer relationships are not the most important asset.

Carried Interest Popular Form of Incentive Compensation

Since carried interest is tied to performance, it is an effective way for employers to recruit and retain employees.

Valuing a Minority Shareholder’s Common Stock Amid Capital Restructurings

Valuing investments in private companies requires a flexible approach.