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並前往https://home.kpmg/pl/en/home/insights/2020/09/frontiers-in-tax-intangible-yet-substantial-what-is-good-to-know-about-intangibles.html

Intangible, yet substantial – what's good to know about

In order to determine the meaning of the term “intangibles”, it is good to refer to the OECD Guidelines which define it as the property right which is not a ...

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