Valuing Brands in the Tech Sector Using an Apportionment Framework

In 2017, a Villanova University business professor posited that there would be only 30 technology companies in 2030, 10 in 2050—and then none.1 In a sector defined by consolidation, the tech companies that have survived in competitive markets have become household names, with brand assets that contribute to their financial performance and valuation. !ese companies […]

Read more

Tips From the 2020 AAML/BV Virtual Divorce Conference

Family law attorneys, valuation professionals, and industry experts connected virtually this fall to share advice during the Virtual Divorce Conference brought to you by the American Academy of Matrimonial Lawyers (AAML) and Business Valuation Resources (BVR). Here are the key takeaways from the many great sessions with top thought leaders in the profession. Beware of […]

Read more

DOL Appellate Brief Pushes Back in Vinoskey ESOP Litigation

Neither side is letting up in the contentious Vinoskey ESOP litigation that has now moved to the 4th Circuit U.S. Court of Appeals. After the selling shareholder, Adam Vinoskey, recently appealed the district court’s liability and damages findings, the Department of Labor has responded with a spirited defense of the court’s decision. Backstory: The focal […]

Read more

Prince Estate and IRS Embroiled in Fierce Valuation Dispute

A recent article in the Star Tribune says the executor of the estate of Prince, the late world-famous rock star, and the Internal Revenue Service are currently locked in a fierce estate and gift tax dispute. The IRS argues the executor has seriously undervalued the estate, and the executors claim the IRS’ calculations “are riddled […]

Read more

WEBINAR: The critical role of finance in mitigating cyber risk

Cyber threats are becoming more sophisticated every day… and tools are also becoming more sophisticated, but organizations of all sizes are succumbing to orchestrated cyber-attacks including ransomware, fraud, and data exfiltration. So, adopting the right strategy is important. This requires a risk management-based approach: understanding your assets, your risks and defining what to do to […]

Read more

SINGAPORE’S INLAND REVENUE AUTHORITY ISSUES TRANSFER PRICING GUIDANCE ON CENTRALISED ACTIVITIES IN MULTINATIONAL ENTERPRISE GROUPS

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 […]

Read more

What does the temporary tax relief on capital expenditure really mean?

The 1st of April sees the government announcing a temporary introduction of increased reliefs for expenditure on plant and machinery. Well we say temporary, but actually it applies to any qualifying expenditure incurred from 1st April 2021 up to and including 31st March 2023! Great news for many that are emerging from the pandemic and […]

Read more