Scalar’s Portfolio Valuation software allows users to immediately calculate the waterfall allocation for any potential exit equity value for any potential exit date. This Waterfall feature is available once a complete summary Cap Table and Fund Ownership has been entered in the software.
Additionally, all of the parameters used on the page are available as a permalink that can be sent to partners or other team members in the Scalar Portfolio Valuation software. These links will allow others to quickly see the same waterfall calculation. Additionally, an excel export can be downloaded that includes the same waterfall calculator based on a set of waterfall breakpoints that is calculated and exported as of the potential exit date.
Financial Data Mapping Tool The Financial Data Mapping tool is designed to make financial data entry faster, more accurate, and stress-free. Instead of spending hours manually reformatting numbers, you can use the tool to map financial periods, assign labels, and...
The term limited (or low) risk distributor (LRD) is widely used in transfer pricing discussions and is generally understood to refer to a routine entity within a multinational group that earns low, relatively constant returns. Most transfer pricing practitioners and tax authorities agree that an LRD, due to its limited risk profile, should not typically incur losses. However, the definition of an LRD remains ambiguous, particularly regarding the specific risks it bears and how to benchmark its returns appropriately. This article aims to establish broad-based criteria for defining LRDs and to clarify how their returns should be benchmarked.
Intercompany Cross-border Transactions Root of Problems; ITA Increasing Number of Transfer-Pricing Specialists. From Tel Aviv to California, multinational entities (MNEs) are being accused of unfair play when doing their tax planning. The problem occurs when there are international transactions within...
With the U.S. Treasury’s regulatory requirement that employee stock based compensation should be included in the cost base for multinationals (“MNE”) who are engaged in cost sharing agreements, many tax authorities have begun to argue that these “expenses” ought to...
Transfer Pricing in the United States: A Practical Guide Introduction Transfer pricing (TP) is a critical issue for multinational enterprises (MNEs) operating in or planning an investment in the United States. With the increasing scrutiny from tax authorities internationally and...
The PE Professional's Guide to Purchase Price Allocations (PPAs) Introduction Purchase Price Allocations (PPAs) are one of the most common valuation exercises for private equity portfolio companies. These valuations, also called ASC 805 valuations, are required when a private equity...
