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Valuation for cross border sales and lease and changing of the company tax regime
Valuation sometimes is necessary for cross border sales and lease and changing of the company tax regime. For cross border sales and lease constructions and in case companies such as utilities have to go to pay company tax because of the change of the company tax ruling, the fixed assets of the company have to be valuated. For this reason the current fixed asset file is not adequate. In most cases this file is incomplete: it is based on cost calculation on budget number and not on specific assets, indirect costs often not have been activated and takeovers have been registered on book value instead of on initial or replacement value. For valuation we have to use the asset files in which all the available assets are registered. Using these data and by adding replacement values and expected life spans, the real value of the company can be calculated. There are diverse refinement techniques available e.g. using decreasing values based on technology changes. |
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