Acquired Intangibles — Transfer Pricing vs. Valuation
This webcast provides an in-depth examination of the treatment and valuation of acquired intangible assets within a transfer pricing framework, with a focus on both technical rigor and practical application.
Participants will explore how acquired intangibles are identified and valued at acquisition, and how those valuations are maintained over time, including the impact of impairment considerations and ongoing regulatory requirements.
Among many other key takeaways, the session addresses enforcement trends in transfer pricing for intangibles, highlighting areas of heightened scrutiny by tax authorities.
From common audit risk factors to staying clued up on evolving documentation expectations and the growing emphasis on economic substance in evaluating intercompany arrangements, learn how robust valuation methodologies and well-supported assumptions are critical to sustaining defensible positions under examination.
By the end of the webcast, you should be able to design, document, and defend globally compliant intercompany valuation strategies with even greater confidence.
Learning Objectives
- Identify and classify acquired intangible assets, including goodwill, customer relationships, and technology-based intangibles, and understand their treatment under current accounting standards.
- Distinguish impairment considerations for intangible assets, including valuation techniques and amortization impacts on financial reporting.
- Recall regulatory requirements for capitalizing intangible assets under IRS and Treasury regulations.
- Recognize transfer pricing enforcement trends related to intangibles, including audit risks, documentation standards, and valuation defensibility in intercompany transactions.
- Identify economic substance principles to align intangible asset valuation with global transfer pricing strategies and jurisdictional compliance.
- Recognize international considerations in transfer pricing, including jurisdictional differences, global compliance standards, and the role of OECD guidelines in shaping policy and enforcement.
Event Level: Basic
Field of Study: Taxation
Who Should Attend
CPAs, tax practitioners, CPA firms, taxpayers, international businesses,
Required Knowledge
none
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