Tag: Two-sided valuation

Valuation from both parties’ perspective – from the perspective of the buyer and of the seller.

German Guidance on Business Restructuring and Valuation issued in October 2010

In 2008 German legislation on business restructurings was updated to align with the new chapter XI in the OECD Transfer Pricing Guidelines. § 1 para. 3 AStG and the “Regulation on the application of the arm’s length principle according to §1 para. 1 AStG in cases of cross-border relocation of functions” of 12.8.2008 (Function Relocation Regulation, in short: FVerlV). Guidance was subsequently issued by the tax authorities in BMF letter of 13 October 2010, IV B 5 – S 1341/08/10003, BStBl 2010 I p. 774; in short: VWGFVerl. Click here for unofficial English translation Click here for other translation ...
Business restructuring, Conversion of full-fledged distributors, Conversion of full-fledged manufacturers, In between reservation prices, Relocation of functions, Reservation price, Supplemental guidance, Transfer of functions, Two-sided valuation, Valuation