The document is an invitation to a seminar on transfer pricing and international tax to be held on September 12, 2012 in Munich. The seminar will provide an update on German developments regarding arm's length license rates and rules on the relocation of business functions. Stephan Rasch from Deloitte Munich will discuss approaches to determining arm's length license rates, including cost plus, CUP, acquisition price, TNMM, and profit split methods. He will also cover limitations in Germany on the use of databases to determine rates for unique intangibles. The seminar will discuss trends in German tax audits regarding the allocation of risks in controlled transactions.
Residential Southern California Joint VentureSam Ally
This document describes a joint venture program for real estate investors. It outlines two joint venture options - a traditional joint venture and a leveraged joint venture. The leveraged joint venture allows investors to purchase properties with up to 5x their capital commitment by using leverage. It provides examples comparing the financial outcomes of each option on a hypothetical $200,000 property purchase. The leveraged joint venture results in a higher return on investment for the investor compared to the traditional joint venture. Current real estate deal examples in California and Florida are also presented.
102009 Urban Centre #3 All Cash For 12 Monthsguest9bb14af
This document provides sources and uses of funds, operating cash flows, an exit strategy, leverage analysis, discounted cash flow analysis, key metrics, and a lease-up schedule for an urban retail center in Tampa, Florida. The sources of funds are 90% equity from investors and 10% from the sponsor totaling $58.69 million. The property is projected to stabilize at 92% occupancy by year 5. The exit strategy analyzes selling the property at the end of year 5 for $117-119 million, realizing a profit of $51-66 million and a 5.07x equity multiple.
Este documento contiene oraciones y creencias fundamentales de la religión católica como el Ave María, el Padre Nuestro, las Bienaventuranzas y el Credo de los Apóstoles, las cuales expresan la fe en Dios, la veneración de María y Jesucristo, y conceptos como la misericordia, la justicia y la vida eterna.
India Revises Tolerance Band for Transfer Pricing: Updates from International...Nair and Co.
The Indian government in a recently issued notification has modified the “tolerance band” for the Assessment Year 2013-14 which will ascertain arm’s length pricing for international payments between related parties.
Transfer Pricing - Law Practice and ProceduresAnkit Gangwani
This book Aims to render help to professionals in learning -
- What is Transfer Pricing?
- Basic Knowledge about Transfer Pricing provisions in India.
- What transactions fall under the purview of Transfer Pricing?
- Compliances to be made if the transaction falls under the purview.
- Basic knowledge on preparation of Transfer Pricing documents.
Transfer pricing refers to the prices charged for transactions between related parties. The arm's length principle requires that transfer prices be the same as those charged between independent companies. Key transfer pricing methods include comparable uncontrolled price, cost plus, resale price, and comparable profits. Taxpayers can use mutual agreement procedures and advance pricing agreements to reduce the risk of double taxation from transfer pricing adjustments. Documentation must be kept up-to-date to avoid penalties from tax authorities.
Residential Southern California Joint VentureSam Ally
This document describes a joint venture program for real estate investors. It outlines two joint venture options - a traditional joint venture and a leveraged joint venture. The leveraged joint venture allows investors to purchase properties with up to 5x their capital commitment by using leverage. It provides examples comparing the financial outcomes of each option on a hypothetical $200,000 property purchase. The leveraged joint venture results in a higher return on investment for the investor compared to the traditional joint venture. Current real estate deal examples in California and Florida are also presented.
102009 Urban Centre #3 All Cash For 12 Monthsguest9bb14af
This document provides sources and uses of funds, operating cash flows, an exit strategy, leverage analysis, discounted cash flow analysis, key metrics, and a lease-up schedule for an urban retail center in Tampa, Florida. The sources of funds are 90% equity from investors and 10% from the sponsor totaling $58.69 million. The property is projected to stabilize at 92% occupancy by year 5. The exit strategy analyzes selling the property at the end of year 5 for $117-119 million, realizing a profit of $51-66 million and a 5.07x equity multiple.
Este documento contiene oraciones y creencias fundamentales de la religión católica como el Ave María, el Padre Nuestro, las Bienaventuranzas y el Credo de los Apóstoles, las cuales expresan la fe en Dios, la veneración de María y Jesucristo, y conceptos como la misericordia, la justicia y la vida eterna.
India Revises Tolerance Band for Transfer Pricing: Updates from International...Nair and Co.
The Indian government in a recently issued notification has modified the “tolerance band” for the Assessment Year 2013-14 which will ascertain arm’s length pricing for international payments between related parties.
Transfer Pricing - Law Practice and ProceduresAnkit Gangwani
This book Aims to render help to professionals in learning -
- What is Transfer Pricing?
- Basic Knowledge about Transfer Pricing provisions in India.
- What transactions fall under the purview of Transfer Pricing?
- Compliances to be made if the transaction falls under the purview.
- Basic knowledge on preparation of Transfer Pricing documents.
Transfer pricing refers to the prices charged for transactions between related parties. The arm's length principle requires that transfer prices be the same as those charged between independent companies. Key transfer pricing methods include comparable uncontrolled price, cost plus, resale price, and comparable profits. Taxpayers can use mutual agreement procedures and advance pricing agreements to reduce the risk of double taxation from transfer pricing adjustments. Documentation must be kept up-to-date to avoid penalties from tax authorities.
This document outlines the key principles of Ind AS 11 Construction Contracts. It discusses the history, applicability, types of contracts, revenue and cost recognition, degree of completion methods, disclosures required, and accounting for service concession arrangements. The standard is mandatory for construction contracts but not real estate transactions. Revenue is recognized based on the percentage of completion or cost incurred to date depending on whether the outcome can be reliably estimated. Costs include direct, allocated, and excluded costs. Extensive disclosures are required around revenue, methods, costs, and balances.
IPE-Deloitte "La Documentazione di Transfer Pricing per un gruppo multinazion...IPE Business School
L'elaborato ripercorre le fasi di produzione della documentazione di Transfer Pricing per un gruppo multinazionale italiano, necessaria al fine di rientrare nel regime di vantaggio della Penalty Protection. Infatti, come previsto dall’art. 26, del D.L. n. 78, del 31 maggio 2010, convertito, con modificazioni, nella L.30 luglio 2010, n. 122, in materia di documentazione dei prezzi di trasferimento, i contribuenti possono accedere ad un regime di non applicazione delle sanzioni amministrative (cd. penalty protection), irrogabili in caso di rettifica dei prezzi di trasferimento, qualora nel corso dell'accesso, ispezione o verifica o di altra attività istruttoria, consegnino all'Amministrazione Finanziaria una documentazione idonea a consentire il riscontro della conformità al valore normale dei prezzi di trasferimento praticati.
The paper traces the stages of production of the documentation of Transfer Pricing for an Italian multinational group, necessary in order to fall under the regime of the Penalty Protection. In fact, according to the art. 26, D.L. n. 78 of 31 May 2010, converted, with amendments, in L.30 July 2010, n. 122, concerning the documentation of Transfer Pricing, taxpayers may access a regime of non-application of administrative sanctions (cd. Penalty protection), imposed in connection with the adjustment of transfer prices, if in the course of access, inspection or verification or other preliminary investigation, they show to the Financial Administration the tax documentation that proves the compliance with the normal value of the transfer prices charged.
This document discusses transfer pricing in India and internationally. It defines transfer pricing as the prices at which related parties transact business across borders. Approximately 60% of global transactions are between related parties, allowing profits to be shifted to low tax jurisdictions through improper transfer pricing. The document outlines India's transfer pricing regulations under the Income Tax Act and Accounting Standard 18. It also describes various transfer pricing methods like comparable uncontrolled price, resale price, cost plus, and profit split used to determine arm's length prices for related party transactions.
The document discusses the process for filing an appeal before the Income Tax Appellate Tribunal (ITAT) and the Honorable High Court against an order of the Commissioner of Income Tax (Appeals). It provides details on the required forms and documents for filing an appeal to the ITAT, including the grounds of appeal. It also outlines the steps involved in filing an appeal before the High Court, such as obtaining approval from the Chief Commissioner of Income Tax and preparing relevant documents and authorization letters.
International and Domestic transfer Pricing Final Pradeep A
This document provides an overview of transfer pricing in India. It discusses key concepts like associated enterprises, international transactions, specified domestic transactions, and arm's length price. It outlines India's transfer pricing regulations and compliance requirements, including the computation of income based on arm's length pricing. It also covers penalties for non-compliance, the audit process, documentation requirements, and advance pricing agreements. Global developments around base erosion and profit shifting are also mentioned.
Transfer pricing regulations aim to ensure multinational companies pay appropriate taxes based on real economic activity in each country. When tax rates differ between countries where a multinational operates, there is an incentive to shift profits to low tax jurisdictions. To prevent tax losses, many countries have introduced transfer pricing laws governing prices on cross-border transactions between related entities. The arm's length principle requires related party transactions be priced as if they occurred between unrelated parties. Various transfer pricing methods, like comparable uncontrolled price method and cost plus method, can be used to determine the arm's length price applicable to related party deals.
The document summarizes different types of tax assessments in India: self-assessment, intimation, scrutiny assessment, best judgment assessment, income escaping assessment, and assessment in case of search. It provides details on the procedures, timelines, and circumstances for each type of assessment. Key points covered include types of adjustments that can be made under intimation assessment, when a scrutiny notice can be issued, the 21-month deadline for completing scrutiny assessments, and that assessments are required for the 6 years preceding a search/requisition.
The document discusses the various income tax authorities in India, their roles and powers. It describes the Central Board of Direct Taxes as the apex body, and lists the various authorities below it like Directors General of Income Tax, Commissioners of Income Tax, and Income Tax Officers. It provides details on the appointment, jurisdiction and powers of these different authorities.
Income tax authorities under Income tax act 1961Chirantan Tiwari
The document summarizes the key income tax authorities in India and their roles and responsibilities.
The main authorities are:
1) The Central Board of Direct Taxes (CBDT) which is responsible for policy and administration of direct taxes.
2) Income tax officers, tax recovery officers, and inspectors who handle assessments, collections, and enforcement.
3) The CBDT, directors general, commissioners, and joint commissioners can appoint other tax authorities and delegate powers.
4) The jurisdiction and powers of tax authorities are determined by the CBDT through orders and directions.
The document discusses transfer pricing within multinational companies. It begins by introducing the team members working on transfer pricing. It then provides definitions of key terms like transfer price and arm's length price. It discusses how transfer pricing is used for different purposes like calculating divisional profits, international taxation, and regulatory issues. The document outlines India's transfer pricing model and laws, and describes various transfer pricing methods like comparable uncontrolled price method, resale price method, cost plus method, and profit split method. It provides an example of transfer pricing and penalties for non-compliance. Finally, it discusses a case study of a client restructuring its transfer pricing between India and Europe.
This is an attempt to explain the broad concept of and rationale behind Transfer Pricing Regulations. Also gives a high level view of the scheme of Indian Transfer Pricing Regulations as on date. Points out the TP controversies in India. Above all gives a well spirited guidance on dealing with TP in India.
This document provides an illustrative example of valuing intangible assets for Shockwave Corporation, a Canadian satellite radio provider. Shockwave was acquired for $1.2 billion, with $0.5 billion in tangible assets. The purchaser requests valuing Shockwave's intangible assets, including tradename, on-demand technology, customer relationships, broadcast license, program content, and assembled workforce, using relief from royalty, excess earnings, cost, greenfield, and with or without methodologies. Historical financials are presented and an acquisition forecast is provided to estimate future cash flows for valuing the identified intangible assets.
This document contains notes from a class on valuing software intellectual property. It discusses several topics:
1. Software growth models including linear growth models and Erlang sales curves. Linear growth is a reasonable assumption but software cannot grow exponentially.
2. Factors that affect the value of software IP over its lifetime such as size, life, diminution, and lag period. The value of software IP decreases as the code base grows in size over multiple versions.
3. Methods for estimating the value of software IP including calculating total income based on price and sales volume, and discounting future cash flows to get the net present value.
4. An example valuation calculation that combines factors like software version
Shockwave Corporation is Canada's largest satellite radio provider with regular subscription revenues growing from $100 million to $900 million over 5 years. It developed proprietary on-demand technology allowing premium subscription content generating $45 million in additional revenue. The purchaser acquired Shockwave for $800 million and wants the material intangible assets valued for financial reporting and tax purposes. Key intangible assets identified include tradename, on-demand technology, customer relationships, broadcast license, program content, and workforce. Historical financials are provided to support various valuation methodologies.
The document discusses how bankers evaluate business loan requests, including analyzing financial statements and ratios to assess expense control, operating efficiency, and profitability. It also covers different methods used by banks to price business loans, such as cost-plus pricing, price leadership models, and customer profitability analysis. The goal is for banks to understand borrowers' ability to repay and set appropriate interest rates to achieve the bank's profit and risk management objectives.
Capital budgeting is the process of evaluating long-term investments to maximize shareholder wealth. It involves assessing projects that require fixed assets operating for over one year. The key evaluation techniques are payback period, net present value (NPV), and internal rate of return (IRR), with NPV preferred as it considers total cash flows over time. NPV accepts projects when the present value of inflows exceeds outflows, while IRR accepts projects when the rate of return exceeds the cost of capital.
1. Long-term retention rate and average revenue per user (ARPU) are better metrics than day 30 retention for measuring lifetime value (LTV). Company A had an LTV of $9 compared to Company B's LTV of $2.50 even though they had similar day 30 retention rates because Company A had a higher long-term retention and ARPU.
2. For startups, payback time on advertising spend is a more important metric than return on investment (ROI) alone because high ROI campaigns may cause the company to run out of cash before paying back the initial ad spend. As an example, a company would need $1.5 million in reserves to sustain $200,000 per month
This document outlines the key principles of Ind AS 11 Construction Contracts. It discusses the history, applicability, types of contracts, revenue and cost recognition, degree of completion methods, disclosures required, and accounting for service concession arrangements. The standard is mandatory for construction contracts but not real estate transactions. Revenue is recognized based on the percentage of completion or cost incurred to date depending on whether the outcome can be reliably estimated. Costs include direct, allocated, and excluded costs. Extensive disclosures are required around revenue, methods, costs, and balances.
IPE-Deloitte "La Documentazione di Transfer Pricing per un gruppo multinazion...IPE Business School
L'elaborato ripercorre le fasi di produzione della documentazione di Transfer Pricing per un gruppo multinazionale italiano, necessaria al fine di rientrare nel regime di vantaggio della Penalty Protection. Infatti, come previsto dall’art. 26, del D.L. n. 78, del 31 maggio 2010, convertito, con modificazioni, nella L.30 luglio 2010, n. 122, in materia di documentazione dei prezzi di trasferimento, i contribuenti possono accedere ad un regime di non applicazione delle sanzioni amministrative (cd. penalty protection), irrogabili in caso di rettifica dei prezzi di trasferimento, qualora nel corso dell'accesso, ispezione o verifica o di altra attività istruttoria, consegnino all'Amministrazione Finanziaria una documentazione idonea a consentire il riscontro della conformità al valore normale dei prezzi di trasferimento praticati.
The paper traces the stages of production of the documentation of Transfer Pricing for an Italian multinational group, necessary in order to fall under the regime of the Penalty Protection. In fact, according to the art. 26, D.L. n. 78 of 31 May 2010, converted, with amendments, in L.30 July 2010, n. 122, concerning the documentation of Transfer Pricing, taxpayers may access a regime of non-application of administrative sanctions (cd. Penalty protection), imposed in connection with the adjustment of transfer prices, if in the course of access, inspection or verification or other preliminary investigation, they show to the Financial Administration the tax documentation that proves the compliance with the normal value of the transfer prices charged.
This document discusses transfer pricing in India and internationally. It defines transfer pricing as the prices at which related parties transact business across borders. Approximately 60% of global transactions are between related parties, allowing profits to be shifted to low tax jurisdictions through improper transfer pricing. The document outlines India's transfer pricing regulations under the Income Tax Act and Accounting Standard 18. It also describes various transfer pricing methods like comparable uncontrolled price, resale price, cost plus, and profit split used to determine arm's length prices for related party transactions.
The document discusses the process for filing an appeal before the Income Tax Appellate Tribunal (ITAT) and the Honorable High Court against an order of the Commissioner of Income Tax (Appeals). It provides details on the required forms and documents for filing an appeal to the ITAT, including the grounds of appeal. It also outlines the steps involved in filing an appeal before the High Court, such as obtaining approval from the Chief Commissioner of Income Tax and preparing relevant documents and authorization letters.
International and Domestic transfer Pricing Final Pradeep A
This document provides an overview of transfer pricing in India. It discusses key concepts like associated enterprises, international transactions, specified domestic transactions, and arm's length price. It outlines India's transfer pricing regulations and compliance requirements, including the computation of income based on arm's length pricing. It also covers penalties for non-compliance, the audit process, documentation requirements, and advance pricing agreements. Global developments around base erosion and profit shifting are also mentioned.
Transfer pricing regulations aim to ensure multinational companies pay appropriate taxes based on real economic activity in each country. When tax rates differ between countries where a multinational operates, there is an incentive to shift profits to low tax jurisdictions. To prevent tax losses, many countries have introduced transfer pricing laws governing prices on cross-border transactions between related entities. The arm's length principle requires related party transactions be priced as if they occurred between unrelated parties. Various transfer pricing methods, like comparable uncontrolled price method and cost plus method, can be used to determine the arm's length price applicable to related party deals.
The document summarizes different types of tax assessments in India: self-assessment, intimation, scrutiny assessment, best judgment assessment, income escaping assessment, and assessment in case of search. It provides details on the procedures, timelines, and circumstances for each type of assessment. Key points covered include types of adjustments that can be made under intimation assessment, when a scrutiny notice can be issued, the 21-month deadline for completing scrutiny assessments, and that assessments are required for the 6 years preceding a search/requisition.
The document discusses the various income tax authorities in India, their roles and powers. It describes the Central Board of Direct Taxes as the apex body, and lists the various authorities below it like Directors General of Income Tax, Commissioners of Income Tax, and Income Tax Officers. It provides details on the appointment, jurisdiction and powers of these different authorities.
Income tax authorities under Income tax act 1961Chirantan Tiwari
The document summarizes the key income tax authorities in India and their roles and responsibilities.
The main authorities are:
1) The Central Board of Direct Taxes (CBDT) which is responsible for policy and administration of direct taxes.
2) Income tax officers, tax recovery officers, and inspectors who handle assessments, collections, and enforcement.
3) The CBDT, directors general, commissioners, and joint commissioners can appoint other tax authorities and delegate powers.
4) The jurisdiction and powers of tax authorities are determined by the CBDT through orders and directions.
The document discusses transfer pricing within multinational companies. It begins by introducing the team members working on transfer pricing. It then provides definitions of key terms like transfer price and arm's length price. It discusses how transfer pricing is used for different purposes like calculating divisional profits, international taxation, and regulatory issues. The document outlines India's transfer pricing model and laws, and describes various transfer pricing methods like comparable uncontrolled price method, resale price method, cost plus method, and profit split method. It provides an example of transfer pricing and penalties for non-compliance. Finally, it discusses a case study of a client restructuring its transfer pricing between India and Europe.
This is an attempt to explain the broad concept of and rationale behind Transfer Pricing Regulations. Also gives a high level view of the scheme of Indian Transfer Pricing Regulations as on date. Points out the TP controversies in India. Above all gives a well spirited guidance on dealing with TP in India.
This document provides an illustrative example of valuing intangible assets for Shockwave Corporation, a Canadian satellite radio provider. Shockwave was acquired for $1.2 billion, with $0.5 billion in tangible assets. The purchaser requests valuing Shockwave's intangible assets, including tradename, on-demand technology, customer relationships, broadcast license, program content, and assembled workforce, using relief from royalty, excess earnings, cost, greenfield, and with or without methodologies. Historical financials are presented and an acquisition forecast is provided to estimate future cash flows for valuing the identified intangible assets.
This document contains notes from a class on valuing software intellectual property. It discusses several topics:
1. Software growth models including linear growth models and Erlang sales curves. Linear growth is a reasonable assumption but software cannot grow exponentially.
2. Factors that affect the value of software IP over its lifetime such as size, life, diminution, and lag period. The value of software IP decreases as the code base grows in size over multiple versions.
3. Methods for estimating the value of software IP including calculating total income based on price and sales volume, and discounting future cash flows to get the net present value.
4. An example valuation calculation that combines factors like software version
Shockwave Corporation is Canada's largest satellite radio provider with regular subscription revenues growing from $100 million to $900 million over 5 years. It developed proprietary on-demand technology allowing premium subscription content generating $45 million in additional revenue. The purchaser acquired Shockwave for $800 million and wants the material intangible assets valued for financial reporting and tax purposes. Key intangible assets identified include tradename, on-demand technology, customer relationships, broadcast license, program content, and workforce. Historical financials are provided to support various valuation methodologies.
The document discusses how bankers evaluate business loan requests, including analyzing financial statements and ratios to assess expense control, operating efficiency, and profitability. It also covers different methods used by banks to price business loans, such as cost-plus pricing, price leadership models, and customer profitability analysis. The goal is for banks to understand borrowers' ability to repay and set appropriate interest rates to achieve the bank's profit and risk management objectives.
Capital budgeting is the process of evaluating long-term investments to maximize shareholder wealth. It involves assessing projects that require fixed assets operating for over one year. The key evaluation techniques are payback period, net present value (NPV), and internal rate of return (IRR), with NPV preferred as it considers total cash flows over time. NPV accepts projects when the present value of inflows exceeds outflows, while IRR accepts projects when the rate of return exceeds the cost of capital.
1. Long-term retention rate and average revenue per user (ARPU) are better metrics than day 30 retention for measuring lifetime value (LTV). Company A had an LTV of $9 compared to Company B's LTV of $2.50 even though they had similar day 30 retention rates because Company A had a higher long-term retention and ARPU.
2. For startups, payback time on advertising spend is a more important metric than return on investment (ROI) alone because high ROI campaigns may cause the company to run out of cash before paying back the initial ad spend. As an example, a company would need $1.5 million in reserves to sustain $200,000 per month
This document provides an overview of a valuation workshop that will teach participants how to value a patented new product. The workshop will use a fictional drug patent called RayIsles Ethical Drug as an example. It will discuss calculating the value of intellectual property at different stages of development and ownership percentages assigned to inventors at milestones. The document also outlines the relief from royalty valuation method that calculates the value of avoiding licensing costs by paying a lump sum, requiring forecasts of sales, royalty rates, and discount rates to determine net present value.
We will do a valuation of the intangible assets of a new product or technology platform using the income method during the workshop. Key choices: Economic life of the product, discount rates by types of buyers, net present value of free cash flow, and Relief of Royalty. Sources of royalty data and selecting and adjusting comparable licenses.
This document discusses using agile principles and practices in government contracting. It proposes that customer collaboration over contract negotiation better serves agile values. It describes how some Norwegian government projects have incorporated elements of agile, like sprints and product backlogs, while still using traditional cost-plus contracts. The document suggests a model of competitive bidding between suppliers to deliver user stories could further foster collaboration over negotiation. Overall, it argues that Norway provides a starting point but there is still room for improvement in aligning contracts with agile principles.
The document discusses carbon credits and the Clean Development Mechanism (CDM) process under the Kyoto Protocol. It explains key concepts like baselines, additionality, and emission reduction calculations. It also describes the CDM project cycle including developing project design documents, validation by independent entities, approval from host countries, and verification and issuance of carbon credits. Programmes of Activities which allow smaller dispersed projects are also introduced as an alternative to single large projects.
How to Build a Great Cloud/SaaS Business Case Analysis for Technology InvestmentGotransverse
Shifting from a CAPEX to an OPEX model is one of the many potential benefits when considering cloud-based technology solutions. In this presentation, Drew Wright, co-founder of Technology Finance Partners and expert in ROI and SaaS pricing strategies, will help shed light on the economics of the cloud and provide insights into quantifying the financial benefits of smart technology investments.
This document summarizes key aspects of three federal tax credit programs - Low-Income Housing Tax Credit, Historic Tax Credit, and New Markets Tax Credit. It provides an overview of the percentage credit and eligibility requirements for each. Additionally, it discusses the common structures used for partnerships and pass-throughs involving tax credit investors. Finally, it notes that the federal tax credit programs are currently under political threat, with proposals to lower credit rates or allow credits to expire without extension.
The document provides an investor presentation for Multiplus S.A. for August 2012. It summarizes key financial metrics for 2Q12 including gross billings growth of 28.9% YoY to R$457 million and market capitalization of R$7.5 billion. Multiplus has an innovative loyalty program business model with four sources of profit and a strategy to diversify revenue streams beyond its largest partner, TAM Airlines. Financial statements show continued strong growth and profitability with net income of R$43 million in 2Q12.
The document provides an executive summary on high definition video conferencing. It finds that organizations that extensively use video conferencing have higher business performance in terms of revenues, customer satisfaction, and employee satisfaction compared to those that do not. Video conferencing also creates time savings as the average session is shorter than an equivalent face-to-face meeting. For successful implementation, video conferencing needs adoption across the organization, easy accessibility, and high quality.
The document discusses financial analysis tools for product managers, including how to calculate key metrics for lead generation programs, build ROI calculators to evaluate sales improvements, and compare different projects by estimating their impact on corporate financial projections with and without implementation. It provides templates and examples for estimating reach, measuring sales cycles, and constructing cash flow diagrams to evaluate financial returns.
This document discusses LTE KPIs and acceptance from Ericsson's perspective. It provides an overview of acceptance principles for LTE hardware, software, and services. It explains why customers are demanding KPIs and the business impacts of KPI-based acceptance for Ericsson. The document recommends a limited set of 4 core KPIs for LTE acceptance and describes the recommended KPI measurement locations and examples of KPI targets. It also provides guidance on understanding preconditions that impact KPI values and avoiding common mistakes in KPI-based acceptance.
This document contains notes from a CS207 class on software valuation taught by Gio Wiederhold on October 14, 2012. The notes cover several topics related to software valuation including:
1. Parameters needed to value intellectual property like the life of the IP and how it diminishes over time.
2. Assumptions made in quantitative valuation models like intellectual property content being proportional to software size.
3. Factors that influence software growth patterns and total income like price, sales volume over the product lifetime, and discounting future income.
4. How companies allocate income between routine operations, intellectual property generating expenses, and dividends/interest payments.
Cost segregation is a tax strategy that involves separating acquired or constructed business property into components that can be depreciated at different rates for tax purposes. This can increase cash flow by accelerating depreciation deductions in early years. A cost segregation study of a $6 million manufacturing plant increased first 7 years depreciation from $1 million to $2.3 million, providing $500,000 more after-tax cash flow. Qualifying properties must be acquired or constructed after 1986, have an acquisition cost over $1 million, and not have been previously segregated. Cost segregation studies use invoice or engineering methodologies to analyze property components and costs to maximize tax benefits.
1. The document proposes an alternative licensing arrangement called [SR]2 for computer integrated manufacturing (CIM) technology suppliers and hydrocarbon processing industry (HPI) operating companies to share risks and rewards.
2. Under this arrangement, the CIM supplier would install and maintain CIM solutions at no upfront cost to the HPI opco, and be paid a percentage of the quantified financial benefits achieved over the long term.
3. The proposal aims to properly align the commercial interests of the CIM supplier and HPI opco to maximize benefits over 10-30 years through accurate performance measurement and an optimized split of the financial gains between the two parties.
Similar to Update on germany’s “relocation of functions” rules, sept2012 (20)
Danmark har brug for nye idéer til grøn vækst. Derfor inviterede Deloitte til idé-battle og grønt topmøde med blandt andre EU Kommissær Connie Hedegaard på Folkemødet på Bornholm 13. og 14. juni 2013. Læs vores analyse af de konkrete idéer.
Deloitte har i samarbejde med FDIH igen i år gennemført en analyse af danske e-handelsvirksomheder, som enten påtænker eller er påbegyndt e-handel til udlandet. Læs mere på deloitte.dk: http://www.deloitte.com/view/da_DK/dk/dinbranche/produktionogservices/handel/50b57f93c5e25310VgnVCM2000001b56f00aRCRD.htm
Hver fjerde dansker optimistisk, når det kommer til at vurdere den nuværende økonomiske situation. Kun syv procent er negative. Og syv ud af ti danskere regner med at bruge mindst lige så mange penge på julen end sidste år. Tilsvarende gælder for cirka seks ud af ti europæere eller amerikanere.
Indlæg om kontribution. Den 19. september 2012 holdt jeg et indlæg om kontribution på konferencen for Foreningen af Forsikringsøkonomer (FAF). En væsentlig del af indlægget er et konkret regneeksempel på, hvordan levetidsstyrkelser virker i forhold til kontribution
Deloitte | Grænsegængere - Skat og social sikring. Deloitte Danmark
Se præsentationen fra Deloittes grænsegængerseminar den 2. oktober 2012 om at bo i Sverige og arbejde i Danmark og at bo i Danmark og arbejde i Sverige.
Deloittes skattespecialister har været rundt i hele landet og fortælle om Skattereformen 2012. Se deres præsentation her eller beregn konsekvenserne for dig eller din virksomhed på skatteberegner.deloitte.dk
Forsidebillede skal enten være et fritlagt objekt eller et fuldflade billeder. Fritlagte objekter foretrækkes. Billedet skal holde god afstand fra logoet og gå helt til 1 af kanterne. Et fuldfladebillede skal være retangulært og max fylde 1/3 af den samlede flade. Husk at der gerne må være en spændende beskæring.