| 000 | 01298nab#a2200265#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219172225.0 | ||
| 008 | 170804s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aMartins, Antonio _953126 |
|
| 245 |
_aAccounting and tax issues and the Portuguese treatment of intangibles with indefinite lives following the implementation of Directive ( 2013/34 ) _c António Martins _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aACTIVOS INVISIBLES _95175 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aPORTUGAL _948081 |
|
| 650 | 4 |
_aINCUMPLIMIENTO DEL DERECHO COMUNITARIO _953911 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 520 | _aFollowing 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. | ||
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 5, May 2017 |
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| 942 | _cART | ||
| 942 | _z148391 | ||
| 999 |
_c120116 _d120116 |
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