Publication date: 23.06.2025
Auditor and financial consultant with 15 years of experience, additionally involved in investing and stock markets since 2007.
Client: legal entity — a Ukrainian IT company that opened a subsidiary in the USA
Expert: Enver Umerov — professional financial consultant from Florida
Service: asset valuation and tax consulting
Work format: in-person consultations in Florida + reliable support via a dedicated partner accounting team
Initial Situation
A Ukrainian IT company that recently registered its U.S. branch as an LLC reached out to Enver Umerov. The company’s main assets included proprietary software and registered patents used in cloud infrastructure for clients worldwide.
The company’s management had the following goals:
- conduct an objective valuation of intangible assets for financial reporting and negotiations with investors;
- optimize tax liability according to the structure of the U.S. subsidiary;
- ensure accurate IRS reporting to avoid penalties and regulatory issues.
Actions Taken by the Financial Consultant
The first step was conducting a financial audit of the company, analyzing cash flows, internal transfers, and income structure for the year. As the company’s assets were primarily intangible, a method based on income and market multiples of comparable businesses in the U.S. market was chosen.
The valuation included:
- profitability of the software over the past 12 months;
- royalty rates that could be earned through licensing;
- market multiples for SaaS companies in a similar segment.
In parallel with the valuation, an optimal tax structure was developed to reduce the tax burden through internal transfers, cost allocation between R&D and operations, and use of the LLC status to minimize double taxation.
Following this, a comprehensive tax report was prepared and filed with the IRS, taking into account all applicable tax deductions and benefits. The company also received legally substantiated asset valuation documents, which were subsequently used in negotiations with U.S.-based venture capital funds.
Result
As a result of the collaboration, the company saved over $40,000 in taxes that would have otherwise been paid as corporate income tax if the structure had not been optimized.
The independent valuation of intangible assets allowed the company to:
- officially record the product’s value in internal financial reporting;
- validate company capitalization in discussions with potential investors;
- successfully pass preliminary due diligence for the first funding round in the U.S.
This case illustrates how critical it is for IT companies to approach intangible asset valuation and tax planning correctly when entering the U.S. market. Even minor mistakes in company structure or reporting can cost tens of thousands of dollars.
Professional valuation, well-structured tax planning, and experience in supporting international companies enabled the client not only to save money but also to strengthen its position in a new market. Securing initial U.S. investors was a direct result of high-quality financial documentation.
In the U.S., everything starts with the right structure — and this case proves it in practice.
