The distributor method is a powerful tool for the valuation of customer relationships in situations where these relationships are a supporting asset and where there are appropriate market inputs…
Master Limited Partnership arrangements are gaining significant attention as energy-related MLPs represent over $220 billion of aggregate market value.
In practice, there are certain requirements to be aware of when dealing with transfer pricing situations in China and Vietnam.
Valuing a target company’s customer relationships is never straightforward.
Sec. 338 elections take two forms: the Sec. 338 (g) election, used for foreign acquisitions, and the Sec. 338(h)(10) election, used in domestic cases.
By employing a cost segregation study, a significant portion of a property may be reclassified to a shorter life category.
When a company embarks on an international restructuring, it is extremely important to consider the impact of Section 367.
When valuation is important for tax purposes, breakdown by legal entity is key since each has its own tax identity and related tax consequences.
In the case of a U.S. acquisition of a foreign target, it was oftentimes beneficial to make a Section 338(g) election.
Obtaining a valuation from an independent valuation provider is essential to proving that the security has no liquidating value.