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In the current 41st issue of Valuation News, we first present the pricing strategy of value-based pricing as an approach for the economic validation of barter transactions in which goods or services are exchanged without the payment of money. In the second article, we look at the determination of the fair value of employee participation programs. In the part of the article on this topic, we present the current value method, the option pricing method and the probability-weighted expected return method for determining the value of the underlying. Finally, we deal with valuations for the purposes of cross-border transactions within groups of companies, as these are regularly the focus of tax audits.