New Tax Legislation Consequences on U.S. Transfer Pricing and Intangibles

Business Valuation UpdateVol. 24 No. 5
May 2018
Guy Sanschagrin, CPA/ABV, MBA
practice management and growth
transfer pricing, intangible valuation, tax, intangible, internal revenue service (IRS), Tax Cuts and Jobs Act


The Tax Cuts and Jobs Act of 2017 (the Act) brought sweeping changes to the international tax landscape, including the transfer pricing arena. Intangible property is at the core of many of these changes. Plus, the IRS is cracking down on this area.