El traje del Emperador (The emperor’s new dress)

Research output: Book/ReportReportProfessional

Abstract

Essay presenting issues related to the definition of intangibles for tax purposes. The analysis considers asymetries existing between tax and accounting principles and regulations as well as different approaches in tax treaties under the royalty article and other articles for income characterization and transfer pricing
Original languageSpanish
Place of PublicationBogotá
PublisherAlfarrabista
Publication statusPublished - 1 Jan 2013
Externally publishedYes

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