Valuation Considerations Relating to Section 382 Limitations

Sweeping changes to the utilization of NOLs have occurred as a result of the Coronavirus Aid, Relief & Economic Security Act (CARES Act) in 2020.

Q1 2020 Economic Snapshots

Quick-hit visual summaries of the leading economic and financial indicators in major economic markets.

Valuation Essential to Restructurings, Bankruptcies

Many businesses hit hard by the current economic shutdown may need to restructure through an out of court workout, a Chapter 11 reorganization, or a Chapter 7 liquidation. In all cases, an objective valuation is a key component.

Cross-Border Tax Planning and Asset Transfers

How have in-house tax executives transitioned valuation considerations to mission-critical?

PJ Patel, Anthony Pumphrey Published in Tax Executive

Increased analysis within financial reporting comes with increased levels of analysis required for tax reporting.

Understanding Tax Amortization Benefit Considerations and the International Impact

Tax amortization benefit rules differ between countries, and they can also change over time.

Personal Image Rights: A Tax Evasion Update

Revisiting the outcomes of two high-profile tax evasion cases involving image rights.

Transfer Pricing Has Changed

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.

Real vs. Personal Property: Distinguishing Between the Two Can Impact Property Tax

Tax benefits exist for companies that distinguish real versus personal property. However, legal nuances, if interpreted inaccurately, can bring significant economic consequences.

Podcast: Tax Reform’s Impact on Valuation

Nearly a year since the Tax Cuts and Jobs Act was signed, there are still a number of questions about how to apply the new law but some areas, such as valuation, are beginning to get some clarity.