Corporate Tax Valuation Services

Corporate tax considerations are vital when planning and structuring mergers, acquisitions, joint ventures, reorganizations or other business transactions. They are also critical when making elections to improve the tax efficiency of an organization. The complex and evolving US tax code presents many challenges.

Increasing globalization adds another layer of complexity, with corporations required to maintain an awareness of global tax practices and regulations as well as domestic tax codes.

Some of the issues for corporate taxpayers to consider are described in the following Internal Revenue Code requirements:

Corporate taxpayers are also subject to various state laws governing the taxation of real and personal property.

Services
Our services related to our clients’ tax strategies include:

• Valuation of legal entities for cross-border reorganizations
• Purchase price allocations and other valuations of intangible assets for tax reporting and transaction planning
• Valuation of tangible assets across multiple tax jurisdictions
• Fair market value interest expense allocation valuations
• Transfer pricing studies
• Section 409A valuations
• Cost segregation studies
• Property tax consulting and valuation

For US federal income tax reporting purposes, the fair market value of the total consideration including cash, other property transferred, liabilities assumed and certain other costs must be allocated to the assets acquired in order of the following seven classes of assets:

Why American Appraisal?
American Appraisal has provided tax valuations for more than 50 years, and our exclusive focus on valuation and related issues provides the independence crucial to objective corporate tax valuations. Subtle but important differences exist between valuation for tax reporting and financial reporting, and our consultants have relevant experience in these matters.

American Appraisal’s global footprint ensures familiarity with local practices and those local tax laws that impact valuation, as well as with cross-border treaties and requirements. Our consultants are quick to identify valuation issues and develop accurate and supportable value conclusions that withstand the scrutiny of global regulatory, judicial and taxing authorities.