Os Motivos e os Fundamentos Econômicos dos Ágios e Deságios na Aquisição de Investimentos, na Perspectiva da Legislação Tributária

Abstract

This work aims the tax treatment regarding the corporate income tax and the social contribution on corporate profits, to premiums and discounts on equity acquisitions of controlled or associated companies, taking into consideration mainly the legal rules to determine the part of the acquisition costs of such investments which are legally defined as premium or discount and its corresponding economical basis. The importance of such matter derives from several aspects which arise from the interpretation of the law and the alterations at the Brazilian accounting procedures put into effect in 2008.