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An Entity of Type : prov:Entity, within Data Space : webisadb.webdatacommons.org associated with source dataset(s)

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prov:value
  • Eligible income would be limited to foreign source income (e.g., royalties) attributable to ???intangible property.???1 This definition should include foreign source income attributable to patents, know-how, technology, copyrights, trademarks, marketing intangibles, and other IP. To the extent an item is in an existing qualified cost-sharing arrangement, it would generate eligible income.
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