We value intra-group transfers consistently across the group, so that the same asset is not valued differently in different filings.
Situations
When UAE clients ask for this valuation
- 1A brand or software is moved into a dedicated IP-holding company.
- 2A business line is transferred from a mainland company to a free-zone entity, or the reverse.
- 3Shares in subsidiaries are moved under a new holding company.
- 4An intra-group loan is converted into equity.
Who asks us
Typical clients
- Group finance and tax teams
- Corporate tax advisers
- Auditors' clients
What we value
The subject of the valuation
Businesses, subsidiaries, intangible assets and, where within scope, financial instruments transferred between group entities.
Our method
How we reach the figure
Business units and subsidiaries are valued on income and market approaches. Intangible assets are valued using relief-from-royalty, excess earnings or cost approaches as appropriate. We consider whether qualifying group or restructuring relief may apply so your adviser can determine the treatment.
| Income | Sustainable profit or projected cash flows | Usual starting point |
|---|---|---|
| Market | GCC and international deal and listed-company evidence | Cross-check |
| Cost | Cost approach for some intangible assets | Where relevant |
Valued on the basis the transaction requires, as if between independent parties. The tax treatment is for your corporate tax adviser.
Value drivers
Points that move the value
- What is transferred
- Legal title, economic ownership, staff and contracts.
- Free-zone considerations
- The effect on qualifying income and status.
- Consistency
- Aligning values used for accounting, tax and legal purposes.
Documents
What we will ask you for
- Group structure
- Transfer agreements
- Financial information for the transferred business or asset
The full list is tailored to your company once the scope is agreed.
Report, timing & fees
What you receive, and when
A report for each transfer, or a single report covering a reorganisation.
We provide valuation evidence, not tax advice. Whether a transaction must be priced at market value, whether a relief applies and how the result is reported are matters for your corporate tax adviser under the applicable rules.
Timing
Agreed with the group's reorganisation timetable.
Compare report levels on our reports and deliverables page.
Questions
Questions clients ask about this service
- Can related-party loans be valued?
- Where the engagement requires it and within our competence, yes, with specialist financing input where needed.