Among the new tax proposals, one would restrict income shifting by a U.S. company to a foreign subsidiary, by transferring patents or other intangible property.

新税收计划中的一项内容是，限制美国公司通过转移专利或其他无形资产向外国子公司转移收入。

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Among the new tax proposals, one would restrict income shifting by a U. S. company to a foreign subsidiary, by transferring patents or other intangible property.

新税收计划中的一项内容是，限制美国公司通过转移专利或其他无形资产向外国子公司转移收入。

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Alternatively, the proposal would tax certain intangible property related income on a current basis at a rate of 15%, whether derived directly by a U.S. corporation or by a foreign subsidiary.

FORBES: Territorial Tax Proposal Provides a Look into the Future of Corporate Taxation

State Question 766 would abolish property taxes on intangible personal property such as patents and customer lists (only a few states have this tax).

FORBES: Billions In State Tax Hikes, And Breaks, On Nov. 6 Ballot

State Question 766 will abolish property taxes on intangible personal property such as patents and customer lists (only a few states have this tax).

FORBES: California Voters Sock It To The Rich (And The Fate Of Other State Tax Ballot Measures)