Avi Yonah, Reuven Shlomo
Do intangibles fit BEFIT? electrónico / Reuven Avi-Yonah
Resumen.
This article argues that the BEFIT formula should not include intangibles because they are subject to manipulation and their value is reflected by other factors in the existing formula.
BEFIT
ACTIVOS INVISIBLES
UNION EUROPEA
LEGISLACION COMUNITARIA
Intertax 0165-2826 v. 51 n. 8/9, August/September 2024, p. 552-553
Do intangibles fit BEFIT? electrónico / Reuven Avi-Yonah
Resumen.
This article argues that the BEFIT formula should not include intangibles because they are subject to manipulation and their value is reflected by other factors in the existing formula.
BEFIT
ACTIVOS INVISIBLES
UNION EUROPEA
LEGISLACION COMUNITARIA
Intertax 0165-2826 v. 51 n. 8/9, August/September 2024, p. 552-553