Treatment of intangibles under new US tax regime Kristina L. Novak, Mark P. Thomas and Cym H. Lowell
By: Novak, Kristina L
.
Contributor(s): Thomas, Mark | Lowell, Cym H.
Material type: 
ArticlePublisher: 2018Subject(s): ACTIVOS INVISIBLES | IMPUESTOS | ESTADOS UNIDOS
In:
International Transfer Pricing Journal v. 25, n. 4, July/August 2018, p. 259-266Summary: Issues pertaining to intangibles always loom large in international taxation, and intangibles were indeed a focus of the recent US tax reform. The new law imposes many fundamental changes that will require advisors to challenge most of the conventional wisdom that has developed in connection with effective tax rate management and intangibles.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2018/4-1 (Browse shelf) | Available | ITPJ/2018/4-1 |
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Disponible únicamente en formato electrónico.
Issues pertaining to intangibles always loom large in international taxation, and intangibles were indeed a focus of the recent US tax reform. The new law imposes many fundamental changes that will require advisors to challenge most of the conventional wisdom that has developed in connection with effective tax rate management and intangibles.
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