| 000 | 00864nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c149377 _d149377 |
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| 003 | ES-MaIEF | ||
| 005 | 20240516104119.0 | ||
| 007 | ta | ||
| 008 | 240516t2023 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_92740 _aAvi Yonah, Reuven Shlomo |
|
| 245 | 0 |
_aDo intangibles fit BEFIT? _helectrónico _c Reuven Avi-Yonah |
|
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_970423 _aBEFIT |
|
| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
|
| 650 | 4 |
_aUNION EUROPEA _971718 |
|
| 650 | 4 |
_aLEGISLACION COMUNITARIA _942805 |
|
| 773 | 0 |
_9171639 _oOP 2141/2023/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51 n. 8/9, August/September 2024, p. 552-553 |
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| 942 | _cRE | ||