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	Podcast:		Economics, Finance and Accounting and Control
	Episode:		(High) Tax Evasion and Intangible Assets
	Category:		Business
	Duration:
	Publish Date:		2013-01-30 18:00:00
	Description:		As intangible assets form a growing part of what businesses are worth, there will be an increase in the exploitation of tax loopholes as these assets can be assigned anywhere, says IESE Prof. Pankaj Ghemawat. While tax harmonization seems a distant possibility, what is needed is not to punish business but to put more pressure on tax havens and to simplify the tax system
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