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Taxing the intangible Overview of global approaches and a review of recent policy changes in the UK Andrew Lymer...[et al.]

Material type: Article

ArticlePublisher: 2003Subject(s): ACTIVOS INVISIBLES

In: Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 18, n. 4, 2003, p. 431-463

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		IEF	OP 1867/2003/4-2 (Browse shelf)	Available		OP 1867/2003/4-2

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Previous	OP 1867/2003/3-1 The potential of a wealth tax for Hong Kong. a critical review and analysis	OP 1867/2003/3-2 The atribution of profits and capital structure to a permanent establishment under the OECD Model Tax Treaty	OP 1867/2003/4-1 Environmental taxes and the double dividend hypothesis	OP 1867/2003/4-2 Taxing the intangible	OP 1867/2003/4-3 The limitation on benefits article of tha Australia - United States income tax treaty	OP 1867/2003/4-4 The compliance cost of the Superannuation Surcharge Tax	OP 1867/2004/1-1 Evidence of taxable income management in corporate Australia	Next

Resumen. Conclusión. Apéndices

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