New Transfer Pricing Rules Have Implications for Intellectual Property Valuation
The OECD is moving in a direction similar to the U.S. in tightening controls.
Corporate Inversions: Getting (Or Losing) An Edge In A Global Economy
By making a change of residence, a U.S. multinational corporation can take advantage of a more favorable tax structure.
Valuations Offer Support for Ad Valorem Tax Savings
A valuation of the property in question, obtained from an independent valuation provider, is critical to building an ad valorem case.
Golden Parachute Payments Under Section 280G
Golden parachute payments may be made to disqualified individuals contingent upon a change in control.
Valuation Requirements for Charitable Contributions
The IRS requires donors and donee organizations to supply certain information to prove a taxpayer’s right to deduct charitable contributions.
Estate Court Cases Highlight Importance of Valuation
The best defense against an underpayment penalty is an independent valuation from a certified appraiser.
Developments Relating to Intangibles in Transfer Pricing
In 2013, new cost sharing regulations became effective amid controversy surrounding the application of methods used in high profile court cases.
Valuation Critical for C Corp to S Corp Conversion
Why does an entity choose to convert from a C corporation to an S corporation?
Issues Pertaining to Accounting for Income Taxes
Valuation allowances are one of the areas frequently challenged by auditors.
FATCA: What You Need to Know
FATCA has created a major compliance burden for all involved parties: withholding agents, FFIs, NFFEs, and the IRS.