United States - Treatment of Intangibles under New US Tax Regime
- United States
- K.L. Novak; M.P. Thomas; C.H. Lowell
- International Transfer Pricing Journal, 2018 (Volume 25), No 4
- 12 July 2018
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.