Corporate Taxation and Intangible Assets: A Systematic Literature Review and Future Research Trends

Author:

Ali Sarmad

Publisher

Springer International Publishing

Reference56 articles.

1. Alves, S., & Martins, J. (2014). The impact of intangible assets on financial and governance policies: A simultaneous equation analysis. Journal of Applied Finance and Banking, 4(1), 61.

2. Andrews, D., & De Serres, A. (2012). Intangible assets, resource allocation and growth: A framework for analysis.

3. Bakker, R. M. (2010). Taking stock of temporary organizational forms: A systematic review and research agenda. International Journal of Management Reviews, 12(4), 466–486.

4. Belz, T., von Hagen, D., & Steffens, C. (2017). R&D intensity and the effective tax rate: A meta-regression analysis. Journal of Economic Surveys, 31(4), 988–1010.

5. Bismuth, A., & Kirkpatrick, G. (2006). Intellectual assets and value creation: Implications for corporate reporting. OECD. Accessed March 15, 2021, from https://www.oecd.org/corporate/ca/corporategovernanceprinciples/37811196.pdf

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