Transfer Pricing and Tax Valuation for Restructurings

By: Tom Gottfried

The involvement of transfer pricing and tax valuation professionals early in the process of business restructurings and reorganizations is critical to achieving a supportable and efficient operating model. It also ensures that reorganizations and restructurings satisfy the relevant transfer pricing and tax valuation requirements.

Tax and valuation leaders from VRC and Global Tax Management (GTM) discuss how to ensure that business restructurings and reorganizations meet the relevant business and tax objectives. Topics include the following:

  • Fair market versus arm’s length valuation standards
  • Transfer pricing methodologies under arm’s length standard
  • Tax valuation methodologies under the fair market value
  • Recent BEPS developments
  • Recent US court cases