Intangibles

Commercial General Liability Policies and the Risk of "Intangible" Losses

by Geoffrey B. Fehling | McNees Wallace & Nurick LLC on 4/18/2013

Commercial general liability (CGL) policies are designed to protect policyholders against bodily injury and property damage. “Property damage” requires physical damage to tangible property or a loss of use of tangible...more

Add-Back Legislation Reintroduced

by James Fritz | McNees Wallace & Nurick LLC on 2/28/2013

Representative Dave Reed (R-Indiana Co.), with more than fifty co-sponsors, has reintroduced legislation (H.B. 440) that would require corporations preparing PA Corporate Net Income Tax returns to add-back any “intangible...more

Spotlight on Tennessee: Factoring Transactions Are Not Subject to Related Party Intangible Expense Add-Back Statute

by Baker, Donelson, Bearman, Caldwell &... on 2/13/2013

In 2012, Tennessee amended the excise tax statute to require prior approval before allowing intangible expenses to be deducted from net earnings for intangible expenses paid by one related party to another related party. In...more

Marketing Intangibles in International Transfer Pricing

by Claire M.C. Kennedy | Bennett Jones LLP on 1/29/2013

An Indian tax appellate tribunal has recently ruled on the issue of marketing intangibles in a transfer pricing case involving the Indian manufacturing and sales subsidiary of the Korea-based LG Electronics Inc. In that case,...more

Beginning 2014, Financial Institution Tax to Replace Corporate Franchise and Dealers in Intangibles Tax

by Philip Gaeta | Berkeley Research Group, LLC on 1/11/2013

Effective January 1, 2010, Ohio taxes on corporate franchises and dealers in intangibles applied only to financial institutions and a few select taxpayers. However, as part of the newly enacted Ohio H.B. 510, both of these...more

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Commercial General Liability Policies and the Risk of "Intangible" Losses

Add-Back Legislation Reintroduced

Spotlight on Tennessee: Factoring Transactions Are Not Subject to Related Party Intangible Expense Add-Back Statute

Marketing Intangibles in International Transfer Pricing

Beginning 2014, Financial Institution Tax to Replace Corporate Franchise and Dealers in Intangibles Tax

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