Entrada de ativos e permuta de partes sociais no regime da neutralidade fiscal: uma análise comparativa
This book provides a comparative analysis on the transfer of assets and exchange of shares in the fiscal neutrality regime. The special regime of tax neutrality provided for in the Corporate Income Tax Code is applicable to mergers, divisions, transfer of assets and exchange of shares. These last tw...
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| Tipo de recurso: | libro |
| Fecha de publicación: | 2016 |
| País: | España |
| Institución: | Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya) |
| Repositorio: | Recercat. Dipósit de la Recerca de Catalunya |
| OAI Identifier: | oai:recercat.cat:10230/71946 |
| Acceso en línea: | http://hdl.handle.net/10230/71946 |
| Access Level: | acceso embargado |
| Palabra clave: | Harmonització fiscal Incentius fiscals |
| Sumario: | This book provides a comparative analysis on the transfer of assets and exchange of shares in the fiscal neutrality regime. The special regime of tax neutrality provided for in the Corporate Income Tax Code is applicable to mergers, divisions, transfer of assets and exchange of shares. These last two operations, compared to the first, have received little attention from tax doctrine, notwithstanding the practical issues surrounding them. The work seeks to bridge the existing gap, dealing exclusively with these two operations. It does so from a comparative perspective, starting from the premise that they may be substitutes for each other, under certain conditions. In fact, often the same final business structure can be achieved in two different ways, with significant differences in terms of legal assumptions and requirements, depending on whether one or the other operation is chosen. The transfer of assets and the exchange of shares are approached against the backdrop of fiscal neutrality, so this book begins with an analysis of this regime and its implications, and ends with the study of the anti-abuse sectoral clause, which may determine its non-application |
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