Martins, Antonio
Accounting and tax issues and the Portuguese treatment of intangibles with indefinite lives following the implementation of Directive ( 2013/34 ) Electrónico / António Martins .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
Following the accounting changes for intangibles introduced by Directive (2013/34), this article considers if Portuguese legislation merely transposes the Directive's rules or goes beyond what is required. The author also focuses on the tax treatment of these intangibles and analyses the sources of divergence between book and tax rules.
ACTIVOS INVISIBLES
IMPUESTOS
PORTUGAL
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
UNION EUROPEA
Bulletin for International Taxationv. 71, n. 5, May 2017
Accounting and tax issues and the Portuguese treatment of intangibles with indefinite lives following the implementation of Directive ( 2013/34 ) Electrónico / António Martins .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
Following the accounting changes for intangibles introduced by Directive (2013/34), this article considers if Portuguese legislation merely transposes the Directive's rules or goes beyond what is required. The author also focuses on the tax treatment of these intangibles and analyses the sources of divergence between book and tax rules.
ACTIVOS INVISIBLES
IMPUESTOS
PORTUGAL
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
UNION EUROPEA
Bulletin for International Taxationv. 71, n. 5, May 2017