Befit and Formulary Apportionment: Should Intangibles Be Included in the Formula?

AuthID
P-00W-P52
2
Author(s)
Martins, A
·
Document Type
Article
Year published
2022
Published
in EC TAX REVIEW, ISSN: 0928-2750
Volume: 31, Issue: 3, Pages: 131-139 (9)
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Publication Identifiers
Scopus: 2-s2.0-85131324681
Wos: WOS:000807514300001
Source Identifiers
ISSN: 0928-2750
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