Economic Substance Core Income Generating Activities 147CIGA148 as at July 2019Intellectual Property and High Risk IPResearch and development rather than acquiring or outsourcing Marketing ID: 819195
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Economic Substance Core Income Generatin
Economic Substance Core Income Generating Activities (“CIGA”) (as at July 2019)BankingEconomic Substance Core Income Generating Activities (“CIGA”) (as at July 2019)Intellectual Property and High Risk IPResearch and development (rather than acquiring or outsourcing) Marketing, branding, and distribution Strategic decisions and principal risks relating to develop and exploitation of the assetsUnderlying trading activity through which IP is exploitedIf considered a High Risk IP company, there is a rebuttable presumption that it has fa
iled the substance requirementsHeadquart
iled the substance requirementsHeadquarteringTaking relevant management decisionsIncurring expenditures on behalf of group entitiesCoordinating group activitiesDistribution and Service CentresTransporting and storing goods, components and materials Managing stocks Taking ordersProviding consulting or other administrative servicesKPMG Channel Islands Limited, a Jersey company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserve