The article analyses a transfer of an organised part of an enterprise (OPE) whose key asset is an in-development IP portfolio that qualifies as a hard-to-value intangible (HTVI). It situates the case within the OECD… »»»HTVI Transaction Analysis
You should analyze this article only after you have fully understood the content of “Derivatives – Introduction” and “Derivatives Part 1.” Theoretical knowledge should eventually be applied to practical trading. Many brokers offer simulated trading… »»»Derivatives Part 2
If you’ve read the article “Derivatives – Introduction,” which covers basic concepts, I recommend studying the payoff function graphs and reviewing the attached examples. I know this can be tedious for some, but understanding this… »»»Derivatives Part 1
This message is not intended to be academic; it aims to help readers understand a complex subject. I have no authority to advise anyone, and I do not recommend using the information here for any… »»»Derivatives – Introduction
In an economy driven by innovation and intellectual property, transactions involving intellectual property are becoming increasingly risky, both from a legal and a tax perspective. Tax authorities are particularly concerned with internal transactions within international… »»»HTVI in Transfer Pricing
Experts agree that valuation results from an opinion-making process. Likewise, there is no disagreement about the general definition of value as a summary judgment of the future financial benefits of owning or using the item… »»»Value vs. Price
Using multiple valuation methods simultaneously is often helpful and depends on the nature of the asset being valued, the investor’s decision-making process, or legal and regulatory requirements. Applying different methods, including those based on various… »»»Formulating Valuation Conclusions
The identification process is the initial step in establishing the valuation conditions, the standard of value, and the valuation methods. Through this process, we obtain a detailed description of intangible assets, including characteristics such as:… »»»Identification of the valuation subject
The deterministic versus stochastic model in valuation is an issue worth considering when considering different approaches. In valuation, we refer to future events and forecasted quantities. Why do we generate forecasts and plans as if… »»»Deterministic versus stochastic model in valuation
IVSC has launched consultations on its online platform https://ivsc.org/consultations/ivs-exposure-draft-for-consultation-2026/ regarding proposed changes to IVS valuation standards. From January 31 to April 30, 2026, you can submit comments on the available drafts of the new version… »»»IVS2026 standard consultations
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Valuation of businesses and intangible assets, including shares, stock options, management options, trademarks, patents, know-how, and copyrights. An art rooted in solid craftsmanship.