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A rose by any other name ... ? the OECD's proposed revised definition of intangibles Michelle Markham

By: Markham, Michelle.
Material type: ArticleArticlePublisher: 2015Subject(s): ACTIVOS INVISIBLES | IMPUESTOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Intertax v. 43, n. 11, November 2015, p. 673-687
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Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.

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