Business Breakups: Terminating Ownership …

www .willamette .com INSIGHTS • SUMMER 2011 53 Business Breakups: Terminating Ownership . Interests in Closely Held Businesses. Robert J. McGaughey, Esq.

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Determining the Discount for Lack of …

32 INSIGHTS • WINTER 2017 www .willamette .com inTroducTion Business valuations prepared for gift and estate tax purposes usually involve the valuation of a privately

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NACVA-Valuing Intangibles for Fair Value …

2 Willamette Management Associates Presentation Outline • Types of intangible assets • What is and isn’t an intangible asset • Reasons to value intangible assets

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Practical Applications of Patent Valuation …

American Institute of CPAs Discussion Outline Defining the valuation analyst’s assignment Data gathering and due diligence procedures Generally accepted patent valuation approaches,

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3.00 - Block - Mangan - Rotkowski - EO …

External Obsolescence in Unit Valuation • External Obsolescence is a component of all three valuation approaches – It is implicit in the market approach (lower multiples)

Discount Rates in a Purchase Price Allocation

38 INSIGHTS • SUMMER 2013 www .willamette .com Discount Rates in a Purchase Price . Allocation. David Turney. Transaction Financial Reporting Insights. This discussion summarizes the interrelatedness of the weighted average cost of capital and

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The Asset-Based Approach—The Adjusted Net …

30 INSIGHTS • WINTER 2018 www .willamette .com In other words, the total net operating assets should equal the total long-term debt (including the current portion of that debt) plus the total own -

  Plus

Intangible Asset Valuation – Cost Approach …

Portland, Oregon Chicago, Illinois Atlanta, Georgia Intangible Asset Valuation – Cost Approach Methods and Procedures Presentation to the Business Valuation …

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Improving Health Care Value through Shared …

www .willamette .com INSIGHTS • WINTER 2013 27 Improving Health Care Value through . Shared Accountability. Bert Zimmerli. Health Care Reform Insights

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Calculating Damages in Misappropriation of Trade …

12 INSIGHTS • SPRING 2016 www .willamette .com IntroductIon Trade secrets litigation is on the rise, particularly due to an increase in unauthorized use of elec- ...

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GST on Royalty paid to Govt. - aerosol.io

GST on Royalty paid to Govt. 1. How is royalty taxable? (a) Specifically excluded the “any service provided to business entities” in the Finance Act, 2016 (Negative list) and the same is

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International Taxation Royalty and Fees for Technical Services

P a g e | 8 Royalty/ Fees for Technical Services – Chhaya Desai (*bold markings not in OECD model.) such gain is contingent on the productivity, use or disposition of the property. Beneficial owner The above provisions shall not apply if the beneficial owner of the royalties, being a resident of a

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A Simple Method For Calculating A “Fair” Royalty Rate

September 2011 210 Royalty Rate A Simple Method For Calculating A “Fair” Royalty Rate By Damien Salauze Introduction uring a licensing deal (i.e. license of a …

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Basic Information for the Oklahoma Royalty Owner

Basic Information for the Oklahoma Royalty Owner This information was prepared by the Oil & Gas Complaints & Information Department in the Consumer Services Division of the Oklahoma Corporation

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Intellectual Property Valuation and Royalty Determination

Intellectual Property Valuation and Royalty Determination by Tim Heberden ‐ 1 ‐ Chapter 4 of ‘International Licensing and Technology Transfer: Practice and the Law’, edited by Adam Liberman, Peter Chrocziel, and Russell Levine, 2011 update, published by Wolters Kluwer Law & Business.

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Cross Border Taxation of Royalty and Fee for Technical ...

Preamble Fee for technical services (FTS) and Royalty arises because of commercialization of intellectual properties Non-residents are liable to tax in India on these income streams based on the “source rule” Determination of tax incidence involves: > Domestic law vis-à-vis applicable tax treaty > Choice of more beneficial provision

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Considerations in Forensic Royalty Audit Engagements

66 INSIGHTS • SPRING 2016 www .willamette .com Considerations in Forensic Royalty Audit . Engagements. Natasha Perssico. Forensic Analysis Insights. Licenses are becoming an increasingly common means for intellectual property owners to

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ROYALTY AND FEES FOR TECHNICAL SERVICES

PREFACE Transfer of technology is an important aspect of international trade and investment. Transfer and sharing of intellectual property rights and providing managerial, technical or professional services

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Royalty Rates Current Issues and Trends - MA

www.medius-associates.com essence of the survey was the financial terms, [see table 4] degree of exclusivity upfront payments • The survey was initially run on a small sample [150] of

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