Page 478 - Large Business IRS Training Guides
P. 478

2017 TCJA
                                                                                         –


         Transfer
                                  Pricing Impact Transfer of Intangibles





        Transfer
                                      Pricing Related Implications


        of
                the TCJA:







               •  Clarification regarding




                      • Definition of Intangible Property



                                                          Aggregation & Realistic Alternatives
                      • Application of
                          Valuation Principles

















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