One of the key differences in valuations for tax vs. financial reporting lies in the definition of value.
In practice, there are certain requirements to be aware of when dealing with transfer pricing situations in China and Vietnam.
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.
For companies who have not filed for bankruptcy, the insolvency exception is critical.
Many companies have already adopted FIN 48 and have turned their attention to the annual disclosure requirements.
The impact of the investor model is that it essentially guarantees a return to the intangibles developer for its efforts.
In general, the impact of a Sec. 338 election is that a stock acquisition is treated as an asset acquisition.
Obtaining a valuation from an independent valuation provider is essential to proving that the security has no liquidating value.
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.