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Status:
Available0.0
0 reviewsISBN 10: 0995362696
ISBN 13: 9780995362697
Author: Hung Tuan Chu, Wayne Lonergan
Valuations for tax controversies refer to the process of determining the value of assets, businesses, or transactions specifically for resolving disputes with tax authorities. These valuations are often required when:
The taxpayer and the tax authority disagree on the reported value of an asset or transaction.
There's a need to determine fair market value for estate, gift, or transfer pricing purposes.
Audits lead to challenges over intercompany transactions, restructurings, or capital gains calculations.
Common Contexts:
Estate and gift tax valuations (e.g., private business interests or real estate)
Transfer pricing disputes involving related-party transactions
Valuation of intellectual property or intangible assets
Corporate reorganizations or asset transfers
Key Characteristics:
Must adhere to tax law requirements and guidance from authorities like the IRS or local tax bodies.
Typically requires a qualified, independent valuation expert.
Documentation must support reasonable assumptions, methodologies (e.g., income, market, or cost approach), and conclusions that can withstand legal scrutiny.
Purpose:
To support or defend a taxpayer’s position during audits, appeals, or litigation related to tax assessments or adjustments.
Product Information
Introduction
Common errors in applying the market value concept
Financing risks and the application of the Spencer market value concept
The value of total assets
Re-evaluating the control premium
Re-evaluating the small company risk premium
Rethinking goodwill
Re-evaluating Murry from a valuation perspective
Valuing contract intangibles
The value of mining information
Valuing cash holdings
The deductive valuation method
Re-evaluating deprival value
Problems with the restoration method
Re-evaluating the marriage value concept
Value allocation between upstream and downstream segments
Re-evaluating the application of the comparable uncontrolled price method
Re-evaluating the valuation treatment of accommodation bonds in the residential aged care sector
Traps in valuations for land rich assessment
Re-evaluating the concept of trading stock: the case of vendor finance loans
Valuing partly completed development projects
Assessing a fair and reasonable royalty rate
Re-evaluating the discounts/premia to base valuation
List of Abbreviations
tax controversies audits investigations trials
controversial tax topics
tax controversies
tax controversies practice and procedure
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Tags: Hung Tuan Chu, Wayne Lonergan, Valuations for tax
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