TAX AMORTIZATION

Tax amortisation benefit (TAB) refers to the net present value of income tax savings resulting from the amortisation of intangible assets... Amortisation of intangible assets is not always tax deductible. Its deductibility depends on the corporate income tax legislation of single countries. Most countries define maximum amortisation rates or minimum number of years in which the amortisation of intangible assets can be deducted, if at all... The following table displays the legal tax amortisation life times in years of the main types of intangible assets in some countries.