Page 483 - Large Business IRS Training Guides
P. 483
2017 TCJA
- Transfer Pricing Impact
of Intangible Property
Related Changes
Impact of Intangible
Transfer Pricing
Related Changes:
Property
Related Changes:
• Intangible Property
• Clarification of
Intangible Property Definition to Specifically
include/capture:
Workforce In Place, Going Concern Value
• Foreign Goodwill,
• Value not attributable to tangible property
or the services of any
individual
• Clarification of
Intangible Property Valuation Principles to
of Pricing Results:
Emphasize Increased Reliability
• Aggregation
• Realistic Alternatives
37
