intangible property income

常見例句

雙語例句

• 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(nèi)容是，限制美國公司通過轉(zhuǎn)移專利或其他無形資産曏外國子公司轉(zhuǎn)移收入。

權(quán)威例句

• 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%
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