Business, Legal & Accounting Glossary
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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This glossary post was last updated: 16th November, 2021 | 0 Views.