intangible property

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

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As of late, banks around the world have also started to collaterise intangible property assets.

For example, if a domestic corporation licenses intangible property to a foreign subsidiary, and then the foreign subsidiary uses the intangible property in selling its products to unrelated foreign customers, the royalty income earned by the domestic corporation should qualify as FDDEI.

Understanding the FDII deduction: C corporations with foreign-derived intangible income can benefit from a 37.5% deduction

The themes are the boundaries of tangible and intangible property, and the doctrinal issues regarding the acquisition, content, and destruction of property rights.

Landmark Cases in Property Law (reprint, 2015)

The notice addresses the sourcing of receipts from the sale of services and the rental, lease, or license of intangible property, as well as when certain receipts are to be excluded from sales altogether.

Changes to apportionment rules for Connecticut taxpayers

* Issues in connection with the sale of intangible property, including interest and dividends; and

Amendments to market-based sourcing rules

Additionally, debt under the credit facility is guaranteed by some of the company's US subsidiaries and secured by a first priority security interest in certain tangible and intangible property and assets of some of its subsidiaries.

General Cable amends USD700m credit facility's maturity to 2022

Christy's transfer pricing knowledge covers a wide range of technical areas including: controversy management, alternative dispute resolution, tax and supply chain restructuring, financial modeling, intangible asset valuation, M&A due diligence, cost sharing arrangements, intangible property licensing and migration, tangibles and services benchmarking, and global planning and documentation studies.

True Partners Consulting hires new lead economist

On appeal, the assessor also argued that the Uniform Standards of Professional Appraisal Practice (USPAP) "requires that all interests, obligations, and rights inherent in ownership of immovable property be reflected in establishing its fair market value." The assessor cited Advisory Opinion 14 to USPAP, which discusses that LIHTC may create intangible property rights in a property.

Value of low-income housing tax credits should be excluded from income approach valuation of affordable housing development

In recent years, the legislative, judicial, and executive branches have all attempted to clarify the meaning of "intangible property" under Sec.

New developments in outbound transfers of intangible property

The nonbinding letter of intent has been signed for the acquisition of business assets including R and D, USA, LLC's means of production of soy meal and soy oil products and non-GMO products, certified organic products, refined oils, agricultural oils, and other related specialty fertilizer crop products, including all intellectual and intangible property.

Sense Technologies signs nonbinding letter of intent with R and D USA, LLC

Governments establish patent box regimes to encourage businesses to develop, own and exploit intangible property in their jurisdictions.