000			01767nab a2200277 c 4500
999			_c146236 _d146236
003			ES-MaIEF
005			20220824124526.0
007			ta
008			220824t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_953126 _aMartins, Antonio
245		0	_aBEFIT and formulary apportionment _bshould Intangibles be included in the formula? _c António Martins & Daniel Taborda
500			_aResumen.
520			_aIn 2021 the European Commission proposed a new framework for taxing corporate income (“Business in Europe: Framework for Income Taxation”, or BEFIT). Consolidated profits of European Union (EU) based groups will be aggregated into a single tax base, and then allocated to Member States (MS) through a formulary approach. Critical issues in defining the formula comprise how assets (including intangibles) should be reflected. This article discusses some core topics related to intangible recognition and its potential impact in the formulary approach considered in BEFIT. The topics addressed are: (1) should intangibles be included in the asset component of the formula, alongside with sales and employment? (2) considering the several types of intangible assets, which ones would merit inclusion?
650		4	_aACTIVIDADES ECONOMICAS _94516
650		4	_aIMPUESTO DE SOCIEDADES _945680
650		4	_aBASE IMPONIBLE COMÚN CONSOLIDADA _959364
650		4	_aPRIMER PILAR (OCDE) _967756
650		4	_aSEGUNDO PILAR (OCDE) _967772
650		4	_aAPLICACION _927355
650		4	_aACTIVOS INVISIBLES _95175
650		4	_aUNION EUROPEA _948644
700	1		_968696 _aTaborda, Daniel
773	0		_9167696 _oOP 2141-B/2022/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 3, June 2022, p. 131-139
942			_cART