Valuation Insights Fourth Quarter 2018

Valuation Insights, Fourth Quarter

Executive Summary

Read Valuation Insights, Fourth Quarter 2018

In this edition of Valuation Insights, we discuss the potential impacts of the Securities and Exchange Commission’s (SEC) recent enforcement settlement regarding cybersecurity measures, and what managers and directors at organizations should consider when evaluating cybersecurity practices.

In our Technical Notes section, we discuss what multinational entities need to consider in light of new BEAT provisions spurred by U.S. tax reform, and potential benefits of the Services Cost Method exemption to the BEAT provision.

In our International in Focus article, we discuss the Duff & Phelps - Global Enforcement Review 2018, which provides commentary and insights on global enforcement trends and helps firms understand the key risks to inform their strategic, governance, risk and compliance programs.

Finally, our Spotlight article examines the ongoing impacts of U.S. tax reform on the intersection of financial reporting and transfer pricing, and examines if valuation analysis performed for financial reporting can be used for transfer pricing purposes.

In every issue of Valuation Insights, you will find industry market multiples that are useful for benchmark valuation purposes. We hope that you will find this and future issues of this newsletter informative.