intangible property income
常见例句
- Among the new tax proposals, one would restrict income shifting by a U.S. company to a foreign subsidiary, by transferring patents or other intangible property.
新稅收計劃中的一項內容是,限制美國公司通過轉移專利或其他無形資産曏外國子公司轉移收入。 - Alternatively, the proposal would tax certain intangible property related income on a current basis at a rate of 15%, whether derived directly by a U.S. corporation or by a foreign subsidiary.
FORBES: Territorial Tax Proposal Provides a Look into the Future of Corporate Taxation - Generally, royalty income which is paid for the right to use intangible property (such as a likeness) is sourced where the property is used or is granted the privilege of being used.
FORBES: Tax Court to Athletes: Image Isn't Everything But It's At Least 50% 返回 intangible property income