https://www.taxtmi.com/acts?id=16307 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. en-us Tue, 29 May 2012 12:11:16 +0530 Tue, 29 May 2012 12:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16307 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. Act-Rules F. Acts / Amendment Acts Tue, 29 May 2012 12:11:16 +0530 https://www.taxtmi.com/acts?id=16307