Tax Reform Flips International IP and Tax Structuring into Reverse

VRC has noticed an emerging phenomenon: U.S.-based multinationals are taking steps to move intellectual property back into the U.S.

Mercedes Falcon

Ms. Falcon has extensive experience in business valuation for financial and tax purposes, project management and corporate finance. Prior to joining Valuation Research, Ms. Falcon…

Technology

A leading high-tech materials and derivative precision components company engaged VRC to determine appropriate arm’s length royalty rates for IP for Transfer Pricing.

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.

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.

Revised Transfer Pricing Guidelines Focus on Valuation of IP

Comparability is the key factor in determining the arm’s length range.

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.

Valuation Integral to Execution of Tax Strategies

Multinational companies face several compliance and planning issues.

Transfer Pricing Rules in Canada: An Overview

Canada, like the U.S., imposes a thorough set of documentation requirements, and imposes penalties for failure to comply.