Sobre o Futuro da Tributação

a Figura dos Intangíveis

Abstract

This paper examines different kinds of intangible property that are deemed as relevant in light of market competition, as they interfere in buying decisions or in the choice of service renderers. Intangible property comprehends diverse items, from pure knowledge and its results and abilities to do something unique, to image and leisure. The main difficulties presented by the taxation of intangible property are analyzed, such as the determination of its economical value (tax basis) and the volatility that characterize them. The author concludes that intangible property offers new but challenging possibilities to the creation of tax incidences.