Sentences with phrase «type of intangible asset»
CRA provides transfer pricing advice in relation to all types of planning arrangements, including planning for and negotiating advance pricing agreements (APAs), pricing all types of intangible assets transferred during a business restructuring and analyzing the allocation of risks (and associated transfer prices) between related companies.
http://www.charlesriverassociates.com/ Not exact matches
Disincorporation Relief allows a company to transfer certain types of assets (company assets such as land and buildings, goodwill and other intangible assets) to its shareholders (who continue to operate the business in an unincorporated form) without the company incurring a corporation tax charge on the disposal of the assets.
On the other hand, a banking licence is an unrecorded intangible asset that's potentially very valuable — it could be monetized, for example, via low - cost / low - capital joint ventures with interested third parties, or even perhaps via some type of sale.
There are two main types of assets, tangible and intangible.
Business Assets: Real property, tangible depreciable property, intangible property and other types of property contained or used in a business.