Do intangibles fit BEFIT? electrónico Reuven Avi-Yonah
By: Avi Yonah, Reuven Shlomo
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Material type: 
ArticleSubject(s): BEFIT | ACTIVOS INVISIBLES | UNION EUROPEA | LEGISLACION COMUNITARIA
In:
Intertax v. 51 n. 8/9, August/September 2024, p. 552-553Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OP 2141/2023/8/9-3 (Browse shelf) | Available | OP 2141/2023/8/9-3 |
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| OP 2141/2023/8/9 Intertax | OP 2141/2023/8/9-1 The need for Plan B | OP 2141/2023/8/9-2 Nothing new under the sun? | OP 2141/2023/8/9-3 Do intangibles fit BEFIT? | OP 2141/2023/8/9-4 The legitimacy of the OECD's work on Pillar two | OP 2141/2023/8/9-5 Pillar I | OP 2141/2023/8/9-6 Challenges in applying Saudi Arabian tax treaties |
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.
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