Report on the Application of Economic Valuation Techniques (2017)

Category: Application of Economic Valuation Techniques within the EU (2016/2017), EU Transfer Pricing Reports | Tag: , , , , , , , , , , , , , , , , , , , , ,
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JTPF report valuation
Related content:
  1. EU Study on the Application of Economic Valuation Techniques (2016)
    The Study on the Application of Economic Valuation Techniques for Determining Transfer Prices of Cross Border Transactions between Members of Multinational Enterprise Groups in the EU provides an overview on...
  2. Report on the Use of Comparables in the EU (2017)
    In March 2017 the JTPF agreed the Report on the Use of Comparables in the EU. The report establishes best practices and pragmatic solutions by issuing various recommendations for both...
  3. Valuation Techniques
    In transfer pricing, valuation of (intangibles) assets are often based on a prior acquisitions of shares in the relevant business – CUT/CUPs. In situations where reliable CUP for a transfer...
  4. Chapter VI paragraph 6.156
    It is not the intention of these Guidelines to set out a comprehensive summary of the valuation techniques utilised by valuation professionals. Similarly, it is not the intention of these...
  5. Chapter VI paragraph 6.160
    Because of the importance of the underlying assumptions and valuation parameters, taxpayers and tax administrations making use of valuation techniques in determining arm’s length prices for transferred intangibles should explicitly...
  6. Chapter VI paragraph 6.158
    When applying valuation techniques, including valuation techniques based on projected cash flows, it is important to recognise that the estimates of value based on such techniques can be volatile. Small...
  7. Chapter VI paragraph 6.163
    The reliability of a valuation of a transferred intangible using discounted cash flow valuation techniques is dependent on the accuracy of the projections of future cash flows or income on...
  8. Chapter VI paragraph 6.153
    In situations where reliable comparable uncontrolled transactions for a transfer of one or more intangibles cannot be identified, it may also be possible to use valuation techniques to estimate the...
  9. Chapter VI paragraph 6.159
    The reliability of the intangible value produced using a valuation model is particularly sensitive to the reliability of the underlying assumptions and estimates on which it is based and on...
  10. Chapter VI paragraph 6.174
    Valuation techniques are often premised on the projection of cash flows derived from the exploitation of the intangible over the useful life of the intangible in question. In such circumstances,...