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Goodwill in tax and corporate law

Tax law and corporate law

Collective work that deals with the relationship between tax law and accounting, and its obvious practical relevance, demonstrated by the number and economic expression of the cases under discussion in the administrative council of tax appeals of the Ministry of Finance (CARF) on the matter.

Content of the work:

The relationship between the legal and accounting concepts of goodwill before and after the reform of Corporate Law: the problem of interdisciplinarity in tax law. Daniel Serra Lima and Fernando Daniel de Moura Fonseca, p. 43-65.

The figure of the “report” in corporate transactions with goodwill: from the portrait of the exception of future profitability to the portrait of fair value. Luís Eduardo Schoueri andRoberto Codorniz Leite Pereira,p. 169-192.

Tax planning and goodwill in operations with minority shareholders. Eduardo Maneira and Donovan Lessa,p.339-369.

Goodwill in tax and corporate law

Authors

Coordinator: Dr. Eduardo Maneira
Organizer: Dr. Daniel Lima
Co-authors: Dr. Donovan Lessa, Dr. Roberto Cordoniz




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