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Technical

New Developments in Outbound Transfers of Intangible Property Logo aicpa

  Free |   AICPA |   01 Jan 2017 |   Tax Adviser Magazine

This article updates CPAs about the changes in tax treatment of outbound transfers of goodwill or going concern value so that they may help their clients in planning these transfers of intangible assets. 

This article explores (1) the definition of intangible property and (2) the controversy over the definition of intangibles.

Topics covered:
  • Tax: Technical: International tax, Intermediate

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