All Articles
U.S. Tax Issues Facing Foreign Nationals On U.S. Assignment
Foreign nationals transferred to the U.S. by their employer are often confronted with a variety of issues upon establishing themselves in the U.S. Among the most important of these considerations is exposure to U.S. taxation, including income tax, estate and gift tax. As a foreign national...
Read MoreIRC Section 409A And The Conundrum Of Valuing The Common Stock Of A Privately Held, Venture-backed Company
Since the enactment of Internal Revenue Code ("IRC") Section 409A, one question we are frequently asked is: how do you value a privately held, venture-backed company? Moreover, once you've valued the early-stage company, how do you determine what portion of that company's value...
Read MorePrimer: Statement Of Financial Accounting Standards No. 157
Today's corporation faces vexing questions related to the "fair value" of its assets and liabilities: How does one value these items? Are assets and liabilities being valued in accordance with generally accepted accounting principles ("GAAP")? In the fall of 2006, the...
Read More