Valuation of guarantee provision agreement

The authors of the article analyze tax risks for companies providing guarantees, as well as for companies that receive such services. It is shown that the task of determining the market value of guarantee provision agreement is extremely topical and poorly understood. The article analyzes the existing and suggests new methods for determining the market value of guarantee provision agreement that can be useful to both appraisers and consumers of valuation services. Various methods of calculation are considered, including using publicly available information.