86
Content reserved for
The Revenue Agency provides important clarifications regarding the tax treatment of operations that generate negative Goodwill (negative start) following the acquisition of company branches between IAS Adopter subjects, accounted according to the IFRS 3 principle.
Content reserved for
Abbonati MySolution
MYSOLUTION LAWSOLATION OF MYSOLUTION IA:
The Agency clarifies the tax treatment of the negative Goodwill in IAS/IFRS acquisitions: deductibility, taxation and tax irrelevance vary according to the charge on credits, properties or intangible.
