The IRS won a major economic substance case on October 31. A federal district court in Liberty Global, Inc. v. United States, No. 20-cv-03501 (D. Colo.), found that a planned corporate transaction ...
Nagle, Frank, Robert Seamans, and Steve Tadelis. "Transaction Cost Economics in the Digital Economy: A Research Agenda." Strategic Organization 23, no. 2 (May 2025): 351–365.
Assume that X and Y agree to the following: X will transfer ownership of Prop to Y, and Y will transfer cash to X. What just happened? Obviously, X has sold Prop to Y. If the amount of cash that X ...
University of California, Berkeley - Haas School of Business; National Bureau of Economic Research (NBER); Centre for Economic Policy Research (CEPR) Abstract Transaction Cost Economics (TCE) theory ...
Discover how precedent transaction analysis evaluates company value using past acquisition prices. Understand key factors, data sources, and its advantages and challenges.