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{...}

On 18 December, the OECD published the “Guidance on the transfer pricing implications of the COVID-19 pandemic”.  The purpose of{...}

In September, the Internal Revenue Authority of Singapore (“IRAS”) published new guidance on transfer pricing (“TP”) in connection with the{...}

In the September issue of “BewertungsPraktiker”, Matthias Meitner, Felix Streitferdt, and Lothar Streitferdt published an article on the bottom-up deduction{...}

In June 2020, the Australian Taxation Office (“ATO”) withdrew its Practical Compliance Guideline that was aimed at regulating transfer pricing{...}

On 30 July 2020, the OECD and Brazil’s Federal Revenue Authority launched a survey to collect input for their joint{...}

Technical Advice on Valuation under Corona Klaus Rabel published an article on the technical advice given by German and Austrian{...}

Premiums and Discounts in Germany Andreas Creutzmann and Felix Ptok published in “BewertungsPraktiker” an article on the premiums and discounts{...}

TP Guidance on Financial Transactions On 11 February 2020, the OECD published its new report “Transfer Pricing Guidance on Financial{...}