Treatment of US multinational IP transfers in a Pillar Two world

11 November 2024

A company’s intangible property (IP) is often its most valuable asset, driving economic growth and business success. US multinational enterprises (MNEs) frequently engage in transactions that involve IP, including acquisitions, dispositions and restructurings, to help manage this key asset efficiently from business and tax perspectives.

Learn more in this EY article.

Document ID: 2024-2259

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

EY US Tax News Update Master Agreement | EY Privacy Statement