TPG2017 Chapter VI paragraph 6.190

« | »

Transactions involving the transfer or the use of HTVI in paragraph 6.189 may exhibit one or more of the following features:

  • The intangible is only partially developed at the time of the transfer.
  • The intangible is not expected to be exploited commercially until several years following the transaction.
  • The intangible does not itself fall within the definition of HTVI in paragraph 6.189 but is integral to the development or enhancement of other intangibles which fall within that definition of HTVI.
  • The intangible is expected to be exploited in a manner that is novel at the time of the transfer and the absence of a track record of development or exploitation of similar intangibles makes projections highly uncertain.
  • The intangible, meeting the definition of HTVI under paragraph 6.189, has been transferred to an associated enterprise for a lump sum payment.
  • The intangible is either used in connection with or developed under a CCA or similar arrangements.

Related Guidelines