Accounting and tax issues and the Portuguese treatment of intangibles with indefinite lives following the implementation of Directive ( 2013/34 ) António Martins Electrónico
By: Martins, Antonio
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Material type: 
ArticlePublisher: 2017Subject(s): ACTIVOS INVISIBLES | IMPUESTOS | PORTUGAL | INCUMPLIMIENTO DEL DERECHO COMUNITARIO | UNION EUROPEA
In:
Bulletin for International Taxation v. 71, n. 5, May 2017Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/5-5 (Browse shelf) | Available | BIT/2017/5-5 |
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.
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