Form C YA 2022: Trade / Brand Name / Intellectual Property in respect of Controlled Transactions
What are Intangible Assets? The very nature of intangibles makes them challenging to define. A physical product may be seen, touched, or pointed to, whereas an intangible product, such as an idea or know-how, does not have any physical properties. According to the definition provided by the OECD, an intangible asset is “anything that is […]
TP FAQs: How to determine Legal and Economic Ownership of Intangible Assets | 如何判断无形资产的法律和经济所有权
Ownership of intangible assets includes: The legal ownership of intangible assets refers to the owner of the intangible assets identified through legal registration, contractual agreements, etc. The economic ownership of an intangible asset is the participant in the economic activity who makes a substantial contribution to the value of the intangible asset, i.e. the organisation […]
