Using the Distributor Model to Value Customer Relationships

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…

MLP Asset Valuations

Master Limited Partnership arrangements are gaining significant attention as energy-related MLPs represent over $220 billion of aggregate market value.

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.

Hard-to-Value: Customer Relationships

Valuing a target company’s customer relationships is never straightforward.

Valuation Plays Key Role in Section 338 Elections

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.

Legislation Increases Benefits of Cost Segregation Studies

By employing a cost segregation study, a significant portion of a property may be reclassified to a shorter life category.

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.

Valuations Provide Critical Support for Asset Acquisitions

When valuation is important for tax purposes, breakdown by legal entity is key since each has its own tax identity and related tax consequences.

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.

Worthless Stock Deduction May Result in Tax Benefits

Obtaining a valuation from an independent valuation provider is essential to proving that the security has no liquidating value.