intangible property income

基本解释

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.
新税收计划中的一项内容是，限制美国公司通过转移专利或其他无形资产向外国子公司转移收入。

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.
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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.
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