Ono, Ricardo Seiti
Trends in structuring Brazilian mergers and acquisitions the key aspects of the tax amortization of goodwill Electrónico / Ricardo Seiti Ono and Doris Canen .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
Most mergers and acquisitions in Brazil are structured to enable the tax amortization of goodwill. This article examines how goodwill is treated in Brazil following the changes introduced by the adoption of international accounting standards and to the tax regulations, as well as considering the implications of recent court decisions.
EMPRESAS
CONCENTRACION
IMPUESTOS
BRASIL
Canen, Doris
Bulletin for International Taxationv. 71, n. 6, June 2017
Trends in structuring Brazilian mergers and acquisitions the key aspects of the tax amortization of goodwill Electrónico / Ricardo Seiti Ono and Doris Canen .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
Most mergers and acquisitions in Brazil are structured to enable the tax amortization of goodwill. This article examines how goodwill is treated in Brazil following the changes introduced by the adoption of international accounting standards and to the tax regulations, as well as considering the implications of recent court decisions.
EMPRESAS
CONCENTRACION
IMPUESTOS
BRASIL
Canen, Doris
Bulletin for International Taxationv. 71, n. 6, June 2017