Category: TP Ticker

Business valuations using the discounted cash flow method typically use two different phases of the surpluses of the firm, an{...}

TP Ticker – April 2022 The invasion of Ukraine by Russian forces since 24 February 2022 has already shown substantial{...}

TP Ticker / March 2022 In business restructurings, the transfer pricing is typically based on an income-approach valuation using a{...}

On 14 July 2021, the German Federal Ministry of Finance published the new ‘Verwaltungsgrundsätze Verrechnungspreise’ (the “Administrative Guidelines”) on transfer{...}

On 3 August, the OECD started to add information on the treatment of financial transactions and permanent establishments to its{...}

In a recent article in “BewertungsPraktiker”, Andreas Covi and Christoph Hofstetter examine the modelling of correlated in random variables within{...}

In March, the EU Joint Transfer Pricing Forum (“EUJTPF”) published statistics for Advance Pricing Agreements (“APAs”) in the EU at{...}

A recent article by Andreas Creutzmann in “BewertungsPraktiker” addresses the issue of justifiability of assumptions in business valuations.  Valuations generally{...}

In the November issue of “BewertungsPraktiker”, Martin Weimann published an empirical study on the relation between the market capitalization and{...}