International transaction definition expanded to include tangible and intangible property, financing, services, and restructuring implications.

The amendment expands the definition of international transaction to include dealings in tangible and intangible property, capital financing, provision of services, and business restructuring between associated enterprises, irrespective of immediate or future profit or asset effects. It supplies a detailed non exhaustive list of categories comprising intangible property, including marketing, technology, artistic, data processing, engineering, customer, contract, human capital, location and goodwill related intangibles, and other items deriving value from intellectual content rather than physical attributes.

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