Mlčúchová, Markéta - In: Národohospodářský obzor : časopis věnovaný … 23 (2023) 3, pp. 181-201
paper is to verify whether the inclusion of intangible assets enhances the ability of the current proposals for Formulary … Formulary Apportionment, for factors such as tangible assets, intangible assets, labour and sales by destination, to describe … reveals that the inclusion of intangible assets fails to enhance the explanatory power and that factoring in intangible assets …