Negative goodwill. Income non-realization in the legal events of consolidation, spin-off and merger

Authors

  • Bruna Camargo Ferrari

DOI:

https://doi.org/10.46801/2595-6280.56.4.2024.2502

Keywords:

Negative goodwill, corporate reorganizations, income concept, income availability, income realization, ability to pay, tax equality

Abstract

The aim of this article is to evaluate the tax treatment of the negative goodwill in the legal events of consolidation, spin-off, and merger, considering its difference to the old regime established prior to the IFRS adoption and the ability to pay principle elected by the constituent as a measure of equality and income taxation basis.

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Published

2024-05-09

How to Cite

Ferrari, B. C. (2024). Negative goodwill. Income non-realization in the legal events of consolidation, spin-off and merger. Revista Direito Tributário Atual, (56), 103–130. https://doi.org/10.46801/2595-6280.56.4.2024.2502

Issue

No. 56 (2024)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2024 Bruna Camargo Ferrari

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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