Corporate taxation: A3F’s morning session on “transaction valuations and market value”

Claire Karsenti, a partner at Sorgem Evaluation, spoke on Thursday 8 October 2020 at a morning seminar organised by the A3F (French Association of Women Tax Lawyers) on the topic of asset valuation.

This morning session, hosted by Sandra Hazan, a partner at Dentons, and Christel Alberti, a partner at Viguié Schmidt et associés, also featured Julia Jimenez, a magistrate – Public Rapporteur in the Tax Chamber at the Paris Administrative Court of Appeal, Rachid Dkhaili, Financial Consultant at DVNI, Consultancy Services, and Gianluca Calisti, a partner at Dentons.

This morning session provided an opportunity for the various speakers to share their perspectives on recent decisions on the subject and to address issues such as the concept of a significant discrepancy, valuation methods (DCF and comparables), the application of premiums and discounts, and the use of expert reports.