Moving IP Inbound or Outbound Uncertainties Still Abound

Businesses commonly develop some form of intangible property (IP). IP could be legally registered – like patents, copyrights or trademarks – or not registered and somewhat amorphous in nature, such as manufacturing know-how, marketing intangibles, workforce-in-place, goodwill and going concern value. The location of IP for a company operating in multiple countries can materially impact its tax costs and overall risk.