In Q1 2021, the U.S. hotel sector exhibited the highest level of performance since the start of the Covid-19 pandemic.Owing to a travel boost leading into New Year’s holiday, U.S. hotel performance in the first week of January 2021improved significantly as compared to the last week of December 2020. After a relatively stable January and […]

On 19th March 2021, the Inland Revenue Authority of Singapore (‘IRAS’) published the e-Tax Guide – Transfer Pricing Guidelines Special Topic on Centralised Activities in Multinational Enterprise Groups (‘e-Tax Guide’) in Singapore. The e Tax Guide aims at providing guidance on how to analyse the related party transactions and the transfer pricing methods that may […]

Understanding of the interaction between tax regulations and valuation is crucial for business appraisers as well as key stakeholders of a company. Our newsletter sheds some light on valuation requirements for tax compliance purposes.

A turbulent 2020 meant that gas stations and c-stores need to be flexible and innovative in their approach for the future. Also a surge in the transaction activity for the sector in Q4 2020 has given a solid foundation for 2021. A detailed analysis of Q4 2020 gas station performance is presented in our update […]

The option pricing method of allocation of value has a universal appeal because of its technical superiority and finesse. However, application of the method must be weighed against the efforts and cost involved. This newsletter discusses alternative methods of allocation of value which can be used in suitable situations