PRACTICE AREAS
TRANSFER
PRICING
VALUATIONS
& BUSINESS
MODELING
ECONOMICS
TRANSACTION MODELING
Tax Planning
Consolidated Tax Efficient Optimization
Business Model Restructurings
IMPLEMENTATION
Year-End & Periodic Adjustments
TP Compliance Agreement Reviews
RISK MANAGEMENT
Tax Opinion Papers
Uncertain Tax Positions
Audit Assessment
Tax Rulings
REPORTING & DISCLOSURE
Israel ITA Form 1385
Israel ITA Form 150
COMPLIANCE DOCUMENTATION
U.S. §482
U.S. §1.6662 Penalty Protection
Israel 85A
OECD Guidelines
OECD BEPS Readiness
RULINGS & CONTROVERSY
Tax Authority Representation
COMPANY VALUATIONS
Equity Valuations and Enterprise Value Analyses for Financial Reporting, Tax and Legal Purposes, M&As and IPOs
IFRS 16 & ASC 842 - OPERATIONAL LEASES
In 2016, the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued new guidance for how issuers should account for and report operating leases on their financial statements. The new standards provide investors with more transparent and comparable information about lease obligations held by issuers:
ASC 842 maintains the dual accounting model on the balance sheet, operating leases are treated the same way as finance leases. On the income statement the operating lease cost continues to be a straight line recognition fo total lease expense.
IFRS 16 requires a single accounting model for leases with operating leases being treated the same was as finance leases.
Our deliverable will estimate the fair market discount rate to be applied to operational leases in order to comply with IFRS 16 or ASC 842 directives.
IRC 409A
IRC Section 409A Compliant Share Pricing Studies Including Analyses of Ordinary Shares, Stock Options (including ESOP), Restricted Stock, Preferred Stock and Contingent Purchase Price Components.
PPA & INTANGIBLE ASSETS
Purchase Price Allocation, Impairment Analysis and Intangible Asset Valuation for Financial Reporting Purposes in Accordance with IFRS and US-GAAP Requirements, and Intangible Asset Valuations for Tax and Legal Purposes.
FINANCIAL INSTRUMENTS & DEBT ANALYSES
Employee Stock Option Plans, Convertible loans, Hedging Mechanisms, Currency Swaps and Forwards, Interest Rate and Debt Analysis, Hedging Cost Analyses (CVA).
ECONOMICS RESEARCH &
DATABASE MANAGEMENT
SERVICES
Full Scope Economics Research Services Providing Tailor-Made Solutions for Market Research, Competitor Analyses and Economics Database Management in Accordance with Client Defined Objectives.
PRIVATE DEBT INVESTMENT TRANSACTION SUPPORT SERVICES
Pre-Deal Debt Investment Feasibility Studies Including Comparative Leverage Analyses, Debt Structure Optimization, Analytical Default Probability Based on the Specific Loan Structure and Security Covenants & Fair Market Assessment Opinions.
PRIVATE EQUITY INVESTMENT TRANSACTION SUPPORT SERVICES
Investment Feasibility Studies, M&A Transaction Research Including Deal Multiples, Deal Structure and Deal Financing of Comparable Transactions.
DIVIDEND DISTRIBUTION SUPPORTIVE OPINIONS
Professional opinions to support dividend distributions and their potential impact on financial stability of a company taking into consideration the specific covenants of liabilities and cashflow necessary to achieve a company's desired operational objectives. Dividend distribution opinions are supported by three separate analyses: (i) industry comparable companies analysis; (ii) marginal default probability analysis; and, (iii) scenario cashflow financial analysis (optimistic outlook | realistic outlook | pessimistic outlook).
Dividend distribution supportive opinions are admissible for judicial purposes.
GLOBAL TRANSFER PRICING
& FULL SERVICE STRATEGIC ECONOMIC CONSULTING BOUTIQUE
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TRANSFER PRICING
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VALUATIONS
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ECONOMICS
Specializing in Israel & Global Transfer Pricing Planning, Modeling, Compliance, Disclosure, Implementation & Defense. Our Practise Collaborates with High-Profile Legal and Big4 Accounting Firms on a Global Reach in Order to Attain Local Transfer Pricing Compliance Sign-Off & Dispute Management Where Requested.
Valuation Expertise Performing High Quality, In-Depth Professional Valuation and Business Modeling Analyses for Financial Reporting, Tax and Regulatory Purposes, M&As, IPOs, and Legal Arbitration.
Full Service Economics Research & Support Providing Tailor-Made Solutions Including M&A Transaction Research & Target Investment Feasibility Studies, Market & Competitor Analyses, Economics Database Management Services, KPI Analyses, Management Compensation Support Services and Solvency Support Tests.
TRANSFER PRICING
VALUATIONS & BUSINESS MODELING
Central Entreprenneur Models
Distribution
Contract Manufacturing
Service Provider Models
Research & Development
Marketing Services
Information Technology Services
Administrative Services
Management Services
Headquarter Allocations
Leveraging Models
Loans
Financial Guarantees
Performance Guarantees
Asset Lease-Backs
Intellectual Property & Exploitation Rights
Business Restructurings
IP Migration
Cost Sharing Arrangements
Valuations
Cross Industry | Development Stage
Experience performing valuation analyses for companies spanning all development stages across diverse industries.
Accepted Valuation Methodologies
Income Approach
Market Approach
Cost Approach
Corroborative Methodologies
Vast Expertise
Our team of valuation experts bring together more than 20 years of advanced financial analysis spanning hundreds of valuations assignments.
STOTLAND | CONSULTING
Mr. Jordan Stotland - CPA (Isr.) - Founder
Jordan Stotland is a licensed CPA in the State of Israel and founder of STOTLAND | CONSULTING Transfer Pricing, Valuations and Business Modeling Professional Boutique following extensive experience with both Ernst & Young's and Deloitte Touche Tohmatsu's member affiliate firms in the State of Israel.
STOTLAND | CONSULTING advises, prepares and defends transfer pricing compliance and planning studies as well as valuations and business modelling works for leading global corporations including: industrials, financials, bio-medicals, services, real estate and high-tech industries. From local start-ups to multinational enterprises the firm's clients includes both public and private corporations. The firm is highly service oriented; offering competitive pricing; providing professional deliverables in a responsible and timely manner while leveraging advanced working expertise in the transfer pricing regulatory frameworks of in excess of 100 countries worldwide.
Having a strong research capacity, STOTLAND | CONSULTING has written numerous transfer pricing opinion papers providing justification for uncertain tax positions covering various topics including: "Identifying the existence of special corporate relationships; "Permanent establishments"; "Determining the appropriate cost base for the provision of intercompany services"; and numerous position papers concerning "Intangible Assets".
EDUCATION & CERTIFICATIONS
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B.A. Economics and Business Management - University of Haifa
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B.A. Accounting (IFRS) - Ruppin Academic Institution
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Certified Public Accountant (Israel)
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Member of the Institute of Certified Public Accountants in Israel
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ICPAS Subcommittee Member of the Chairmanship Tax Committee Concerning OECD Matters
Mr. Michael Gonikman - Chief Economist
Michael Gonikman is an experienced economist with expertise in valuations, advanced financial and business modeling analyses following nearly a decade with Ernst & Young’s member affiliate firm in the State of Israel. Michael advises companies with regards to valuations of: corporations, options, complex financial instruments, early-stage entities, debt instruments, tax positions, intangible assets, as well as valuations for financial reporting purposes.
EDUCATION & CERTIFICATIONS
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Economics - Finance Major - University of Haifa
Email: jordan@stotland-cpa.com
Tel: +972.72.2320300
Mobile: +972.54.2661484
Rabin Building - Suite 1, 2nd Floor
Misgav Industrial Park
Misgav, Israel
CONTACT
STOTLAND | CONSULTING
Ms. Sharon Kol-Markowitz - Project Leader
A native New Yorker living in Tel Aviv, Sharon has been a trusted advisor for numerous tech startups, large multinationals, and unicorns in the fields of hi-tech, biotech, green tech, finance, real estate, pharmaceuticals, and industrials.
Prior to joining Stotland Consulting, Sharon worked at Ernst & Young Israel for over 11 years, where she led strategic projects in the fields of transfer pricing, tax efficient structuring, and supply chain optimization. She is well connected with the tax assessors and professional department involved in transfer pricing related audits and takes an active role in providing market input for the formulation of circulars and positions published by the Israeli tax authority.
Throughout her career, Sharon managed complex engagements including IP valuations, licensing arrangements, multilateral tax controversy, tax optimization modelling, preparation for DD and IPO, profit contribution analysis, DEMPE models, and support with OECD BEPS related issues.
Prior to working at EY, Sharon was a project manager in Derivatives at Credit Suisse Bank, NYC.
Education & Certifications
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B.A. Mechanical Engineering – The Cooper Union, New York City
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M.A. Biomedical Engineering- The Cooper Union, New York City
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