迈克尔·杰克逊遗产税案中无形资产评估问题研究  

Research on the Valuation of Intangible Assets in the Michael Jackson Estate Tax Case

作　　者：杨小强[1] 徐雷 Yang Xiaoqiang;Xu Lei(Sun Yat-sen University,School of Law,Guangzhou 510275)

机构地区：[1]中山大学法学院,广州510275

出　　处：《中国资产评估》2023年第1期48-57,共10页Appraisal Journal of China

摘　　要：本文聚焦于美国迈克尔·杰克逊遗产税案中无形资产的评估问题。通过对该案的产生与发展做整体性介绍,归纳总结出美国税务法院对该案三项无形资产的判决要点,从评估专家的角度,根据判决提出以下四点启示:第一,预测现金流量时采用历史财务数据还是管理层预测须视具体情况而定;第二,运用收益法时一般不予考量课税影响因素;第三,评估时须依据在评估日已知或可知的信息;第四,评估专家及其信息来源的可信度会对法院产生重大影响。This article focuses on the valuation of intangible assets involved in the US Michael Jackson estate tax case. It summarizes the key points of the US Tax Court’s decision on the three intangible assets in the case by providing an overview of the emergence and development of the case and, from the perspective of an appraisal expert, makes the following four points based on the decision: Firstly, the use of historical financial data or management forecasts in forecasting cash flows is determined on a case-by-case basis. Secondly, the income approach is generally applied without regard to tax affecting. Thirdly, the valuation expert must be based on information known or knowable at the valuation date. Fourthly, the credibility of the valuation expert and his or her sources of information can have a significant impact on the tax court.

关 键 词：迈克尔·杰克逊 无形资产 遗产税 资产评估 法院判决 

分 类 号：D923[政治法律—民商法学]