Foreign Corporations Engaged in U.S. Trade or Business: Foreign corporations involved in any U.S. trade or business activities must also file Form 5472 if they engage in reportable transactions with a related party or a domestic related party.
Benefits are additional income generated or costs saved by the use of covered intangibles. (2) Reasonably anticipated benefits. For purposes of this section, a controlled participant's reasonably anticipated benefits are the aggregate benefits that it reasonably anticipates that it will derive from covered intangibles.