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21 August 2018 Businesses must keep an eye on invisible assets Among the many media headlines that propelled tax along its decade-long journey from the business pages to the front page, one message in particular has been conspicuous by its absence: that what constitutes a “fair share” of taxes is, at heart, a story of how the very concept of value has changed in nature. This concept of changing value fuels many of today’s most vigorous discussions. How do “digital” companies create value, for example? Is it their technology, or is it their brand? Is it the intangible contribution of its users, effectively replacing many of the tasks that a business may previously have performed? Joost Vreeswijk, EY’s European Tax Centre Leader provides insight. Document ID: 2018-5995 |
