Trends in structuring Brazilian mergers and acquisitions the key aspects of the tax amortization of goodwill Ricardo Seiti Ono and Doris Canen Electrónico
By: Ono, Ricardo Seiti
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Contributor(s): Canen, Doris.
Material type: 
ArticlePublisher: 2017Subject(s): EMPRESAS | CONCENTRACION | IMPUESTOS | BRASIL
In:
Bulletin for International Taxation v. 71, n. 6, June 2017Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/6-9 (Browse shelf) | Available | BIT/2017/6-9 |
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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.
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