| 000 | 01242nab#a2200265#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219153310.0 | ||
| 008 | 170811s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aOno, Ricardo Seiti _965600 |
|
| 245 |
_aTrends in structuring Brazilian mergers and acquisitions _b the key aspects of the tax amortization of goodwill _c Ricardo Seiti Ono and Doris Canen _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aEMPRESAS _943504 |
|
| 650 | 4 |
_aCONCENTRACION _940471 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aBRASIL _933442 |
|
| 520 | _aMost 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. | ||
| 700 | 1 |
_aCanen, Doris _965109 |
|
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 6, June 2017 |
|
| 942 | _cART | ||
| 942 | _z148434 | ||
| 999 |
_c31074 _d31074 |
||