The IRS on Wednesday issued final regulations (T.D. 9994) that, in certain cases, terminate the continued application of Sec. 367(d) when intangible property is repatriated to certain U.S. persons ...

The valuation of customer-related intangible assets is a key element of many business appraisals. These intangibles lack physical substance but are crucial assets for a company's success, often ...

Intangible assets create a need for special tax accounting for small businesses. An intangible asset is "an identifiable non-monetary asset without physical substance," according to Deloitte. The ...

The Fast Company Executive Board is a private, fee-based network of influential leaders, experts, executives, and entrepreneurs who share their insights with our audience. BY Majeed Javdani ...

Consider this scenario: A hot new startup needs cash to invest in growth. Being a young company, its founders have few tangible assets they could use to secure a loan. The company has plenty of ...