When transferring financial assets or liabilities, local tax regulations often require support of the arm’s length nature of the transfer value. For this purpose, it is recommended to perform an independent valuation study. A valuation report sets out the fair value of the financial assets or liabilities and can be used to justify the arm’s length nature of the transfer value towards tax authorities, auditors and/or internal stakeholders.
Financial assets and liabilities may include:
Portfolio of loans
Portfolio of receivables
Embridge has extensive experience with valuation of financial assets and liabilities for tax and accounting purposes. For more information please contact: