The Resource Accounting and tax issues and the Portuguese treatment of intangibles with indefinite lives following the implementation of Directive (2013/34)

Accounting and tax issues and the Portuguese treatment of intangibles with indefinite lives following the implementation of Directive (2013/34)

Label
Accounting and tax issues and the Portuguese treatment of intangibles with indefinite lives following the implementation of Directive (2013/34)
Title
Accounting and tax issues and the Portuguese treatment of intangibles with indefinite lives following the implementation of Directive (2013/34)
Creator
Subject
Language
eng
Summary
Following 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
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 5 ; p. 272-278
http://library.link/vocab/creatorName
Martins, A. (António)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • accounting
  • intangibles
  • goodwill
  • tax policy
Label
Accounting and tax issues and the Portuguese treatment of intangibles with indefinite lives following the implementation of Directive (2013/34)
Instantiates
Publication
Label
Accounting and tax issues and the Portuguese treatment of intangibles with indefinite lives following the implementation of Directive (2013/34)
Publication

Library Locations

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      52.3736660 4.9336932
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