Robuta

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-034/exports-intangible-personal-property.html

Exports of Intangible Personal Property - Canada.ca

Exports of Intangible Personal Property

intangible personal property exports canada

https://www.irs.gov/irm/part4/irm_04-048-005

4.48.5 Intangible Property Valuation Guidelines | Internal Revenue Service

internal revenue service intangible property valuation guidelines