Business Plans for Valuation PurposesBusiness Plans for Valuation Purposes
TP Ticker / March 2022 In business restructurings, the transfer pricing is typically based on an income-approach valuation using a{...}
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Regression Analyses / New Italian RegulationsRegression Analyses / New Italian Regulations
Reducing Errors in Regression Analyses In an article in “The Value Examiner”, Keith Sellers, Michael Huang, and Jacob Sellers examine{...}
Update of the OECD Guidelines and the IVSUpdate of the OECD Guidelines and the IVS
Update of the OECD TPG On 20 January 2022, the Organisation for Economic Co-operation and Development (“OECD”) published an updated{...}
Latest OECD Country Profiles / Blume AdjustmentLatest OECD Country Profiles / Blume Adjustment
OECD publishes new Country Profiles On 13 December, the OECD updated 18 of its Transfer Pricing Country Profiles and published{...}
Research on Valuation and Debt RiskResearch on Valuation and Debt Risk
In an article in “BewertungsPraktiker”, Leonhard Knoll and Lina Manthey examine the consideration of debt risks in valuation models. They{...}
Valuation of Data under Different Utilization StrategiesValuation of Data under Different Utilization Strategies
In an article in “BewertungsPraktiker”, Matthias Meitner addresses the asset “data” in the context of business valuation and in which{...}
New German Administrative TP GuidelinesNew German Administrative TP Guidelines
On 14 July 2021, the German Federal Ministry of Finance published the new ‘Verwaltungsgrundsätze Verrechnungspreise’ (the “Administrative Guidelines”) on transfer{...}
OECD Updates its Transfer Pricing Country ProfilesOECD Updates its Transfer Pricing Country Profiles
On 3 August, the OECD started to add information on the treatment of financial transactions and permanent establishments to its{...}
Using Data Analytics to Visualize CorrelationsUsing Data Analytics to Visualize Correlations
In a recent article in “BewertungsPraktiker”, Andreas Covi and Christoph Hofstetter examine the modelling of correlated in random variables within{...}
Official Statistics on APAs and MAPs in the European UnionOfficial Statistics on APAs and MAPs in the European Union
In March, the EU Joint Transfer Pricing Forum (“EUJTPF”) published statistics for Advance Pricing Agreements (“APAs”) in the EU at{...}
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