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 -

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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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Analyzing Intellectual Property Royalty Rate Data

#aicpafvc Types of Intellectual Property Royalty rate data are most commonly used in the analysis of intellectual property There are four types of intellectual property:

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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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The Controlled Foreign Companies (Excluded …

STATUTORY INSTRUMENTS 2012 No. 3024 CORPORATION TAX The Controlled Foreign Companies (Excluded Territories) Regulations 2012 Made - - - - …

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Going Global- 5 Risk Management Issues to …

Program Structure Non‐Admitted, Local, “Gap”, or Controlled Master Program. Non‐Admitted Program: For many companies with only limited overseas operations, a Non‐ Admitted program is an effective vehicle for providing international coverage. As indicated above, under a Non‐Admitted program, coverage is provided solely by …

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U.S. International Traffic in Arms Regulations (“ITAR”)

U.S. International Traffic in Arms Regulations (“ITAR”) Berliner, Corcoran&Rowe,L.L.P Attorney: John A. Ordway 1.Introduction Not infrequently, companies not members of the U.S. defense and aerospace

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FATCA compliance - EY

Requirements FATCA represents a huge challenge for non-US financial institutions. Luxembourg entities will either be considered i) Foreign …

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International Taxation – Overview of Key Concepts …

2. Introduction to U.S. International Taxation U.S. taxation of U.S. persons on worldwide income. The U.S. alleviates double taxation by allowing a foreign tax

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An overview of CFC rules in key EU countries and an ...

3 CFC Rules - GeneralCFC Rules - General • The CFC rules generally apply to apportion a foreign company’s income to the parent company and to subject it to current taxation

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An Explanation of Combined Reporting - Maryland

1 Formatted: Right: 18 pt An Explanation of Combined Reporting . Combined reporting is a method of apportioning the income of corporations among the …

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