Super Royalty Provision

Business, Legal & Accounting Glossary

Definition: Super Royalty Provision


Super Royalty Provision


Full Definition of Super Royalty Provision


A provision of the Tax Reform Act of 1986 which stipulates that the arm’s length transfer of intellectual property between a U.S. entity and a related foreign entity constitutes an exchange of value commensurate with the income that would otherwise be attributable to the intellectual property. In such cases, the IRS would adjust the transaction to reflect an effective transfer of income.


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March 28, 2024 https://payrollheaven.com/define/super-royalty-provision/.
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, from PayrollHeaven.com website: https://payrollheaven.com/define/super-royalty-provision/

Definition Sources


Definitions for Super Royalty Provision are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 16th November, 2021 | 0 Views.