Intangible assets play a growing role in value creation — yet valuing them remains one of the most complex areas in tax, transfer pricing, financial reporting and transactions.
This session unpacks the practical challenges of valuing intangible assets across different frameworks. Whether you’re navigating tax issues, transfer pricing disputes, transaction nuances or financial reporting obligations, gain insights that help clarify what’s at stake — and what’s next.
This event is jointly organised by the International Fiscal Association (IFA) and Tax Academy of Singapore and sponsored by Grant Thornton Singapore.
A Highlight of Key Areas:
- Purpose of intangible asset valuations for transactions, financial reporting, tax and transfer pricing
- Interaction of intangible assets under IFRS, IPRs under Section 19B, and intangibles under the OECD TP Guidelines
- Ownership requirements (legal, contractual, economic and functional perspectives)
- Common valuation methods and a comparison between the multiple period excess earnings method (for PPA) and the residual profits method (for TP)
- Common gaps and issues
- The way forward
- Panel discussion