Amendments to market-based sourcing rules.

• Position: Brief article

A second round of amendments to market-based sourcing rules set forth in California Code of Regs. Sec. 25136-2 addresses, among other issues:

* The reintroduction of asset management fee examples;

* Issues in connection with the benefit of the services received, including the assignment of services performed on tangible personal property and the assignment of long-term government and research and development contracts;

* Issues in connection with the sale of intangible property, including interest and dividends; and

* Issues in connection with reasonable approximation.

A second...