intangible property

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intangible property n. items such as stock in a company which represent value but are not actual, tangible objects.

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While the new regulations focus on intercompany services aspect, they also importantly apply to intangible property to the extent it is imbedded in such services. IRS takes aim at service issues in transfer pricing: two important ... by Hryck, David / Financial Executive Stated more generally, a participant uses the intangible property for its own purposes rather than in a joint activity with other participants. Sharing intellectual property with affiliates in China: status of ... by Tseng, Steven / Tax Executive There is relatively little IRS guidance on exchanges of intangible property under Sec. TAM addresses like-kind exchange of intangibles by Tran, Stephanie / The Tax Adviser More results

References in periodicals archive

While the new regulations focus on intercompany services aspect, they also importantly apply to intangible property to the extent it is imbedded in such services.

IRS takes aim at service issues in transfer pricing: two important ... by Hryck, David / Financial Executive

Stated more generally, a participant uses the intangible property for its own purposes rather than in a joint activity with other participants.

Sharing intellectual property with affiliates in China: status of ... by Tseng, Steven / Tax Executive

There is relatively little IRS guidance on exchanges of intangible property under Sec.

TAM addresses like-kind exchange of intangibles by Tran, Stephanie / The Tax Adviser

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