Letter To The Editor: Do Intangibles Fit BEFIT? - Intertax View Letter To The Editor: Do Intangibles Fit BEFIT? by - Intertax Letter To The Editor: Do Intangibles Fit BEFIT? 51 8/9
This article argues that the BEFIT formula should not include intangibles because they are subject to manipulation and their value is reflected by other factors in the existing formula.