US tax reform incentivises IP strategy considerations

The US is increasingly becoming attractive again to IP-rich companies, especially large US pharmaceuticals and technology multinationals. Deductions from foreign-derived income attributable to intangibles (FDII) serve as a carrot, but other provisions in the tax code may yet impact the cost of relocating assets.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: