Business Combination and the tax and corporate law consequences of applying IFRSs in Brazil: some challenges to Brazilian lawyers and Brazilian accountants

Detalhes bibliográficos
Autor(a) principal: Vieira, Jorge
Data de Publicação: 2018
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Direito GV
Texto Completo: https://periodicos.fgv.br/revdireitogv/article/view/77112
Resumo: Business Combination (BC) transactions doubtlessly constitute a multidisciplinary field of study with deep conceptual issues. Issues regarding corporate regulation, tax regulation and economic law emerge naturally. The expert on the subject is also stimulated to enter into the fields of Financial Accounting, Tax Accounting and Corporate Finance in order to better understand it. This paper is focused on examining some BC transactions, under a normative research approach, considering some IFRS in force, in particular IFRS n. 3, which is the basis of the Brazilian accounting rule CPC n. 15, and also taking into consideration Tax and Corporate Regulation. It is observed that many controversial questions arise from Corporate and Tax Regulation in force. Anomalies in the Financial Accounting with regards to the treatment of some transactions are also observed, as in the case of contingent consideration settled with own shares of the subsidiary. The author hopes that this paper contributes to the debate of the questions raised.
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spelling Business Combination and the tax and corporate law consequences of applying IFRSs in Brazil: some challenges to Brazilian lawyers and Brazilian accountantsCombinação de Negócios e os impactos societários e tributários das IFRSs no Brasil: desafios apresentados aos operadores do Direito e aos operadores das IFRSsBusiness Combination“Goodwill”Tender offerTax regulationCorporate regulationCombinação de NegóciosÁgioOPALegislação tributáriaLegislação societáriaBusiness Combination (BC) transactions doubtlessly constitute a multidisciplinary field of study with deep conceptual issues. Issues regarding corporate regulation, tax regulation and economic law emerge naturally. The expert on the subject is also stimulated to enter into the fields of Financial Accounting, Tax Accounting and Corporate Finance in order to better understand it. This paper is focused on examining some BC transactions, under a normative research approach, considering some IFRS in force, in particular IFRS n. 3, which is the basis of the Brazilian accounting rule CPC n. 15, and also taking into consideration Tax and Corporate Regulation. It is observed that many controversial questions arise from Corporate and Tax Regulation in force. Anomalies in the Financial Accounting with regards to the treatment of some transactions are also observed, as in the case of contingent consideration settled with own shares of the subsidiary. The author hopes that this paper contributes to the debate of the questions raised.As operações de Combinação de Negócios (CN) indiscutivelmente constituem uma área de estudo multidisciplinar de grande riqueza conceitual. Questões do ramo do Direito Societário, do Direito Tributário e do Direito Econômico emergem naturalmente. O estudioso no tema também é instigado a enveredar pelos campos da Contabilidade Societária e Tributária e das Finanças Corporativas na busca por uma melhor compreensão do mesmo. Este artigo tem o objetivo de analisar algumas CN, sob uma abordagem de pesquisa normativa, considerando dispositivos das IFRSs voltados à disciplina do tema, em particular a IFRS n. 3, que espelha no Brasil o CPC n. 15, e os seus desdobramentos em matéria de Legislação Tributária e Societária. Verifica-se que muitas controvérsias surgem em matéria de Direito Societário e de Legislação Tributária. Anomalias no tratamento contábil societário de algumas operações são observadas também, como é o caso da contraprestação contingente liquidada em ações de própria emissão da sociedade controlada. O autor espera que este trabalho contribua para o debate das questões abordadas.Escola de Direito de São Paulo da Fundação Getulio Vargas2018-09-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/revdireitogv/article/view/77112Revista Direito GV; Vol. 14 No. 2 (2018): maio-ago (30); 557-617Revista Direito GV; Vol. 14 Núm. 2 (2018): maio-ago (30); 557-617Revista Direito GV; v. 14 n. 2 (2018): maio-ago (30); 557-6172317-6172reponame:Revista Direito GVinstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/revdireitogv/article/view/77112/73918Copyright (c) 2018 Revista Direito GVinfo:eu-repo/semantics/openAccessVieira, Jorge2019-08-07T16:00:53Zoai:ojs.periodicos.fgv.br:article/77112Revistahttps://direitosp.fgv.br/publicacoes/revista/revista-direito-gvPRIhttps://old.scielo.br/oai/scielo-oai.php||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br2317-61721808-2432opendoar:2019-08-07T16:00:53Revista Direito GV - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv Business Combination and the tax and corporate law consequences of applying IFRSs in Brazil: some challenges to Brazilian lawyers and Brazilian accountants
Combinação de Negócios e os impactos societários e tributários das IFRSs no Brasil: desafios apresentados aos operadores do Direito e aos operadores das IFRSs
title Business Combination and the tax and corporate law consequences of applying IFRSs in Brazil: some challenges to Brazilian lawyers and Brazilian accountants
spellingShingle Business Combination and the tax and corporate law consequences of applying IFRSs in Brazil: some challenges to Brazilian lawyers and Brazilian accountants
Vieira, Jorge
Business Combination
“Goodwill”
Tender offer
Tax regulation
Corporate regulation
Combinação de Negócios
Ágio
OPA
Legislação tributária
Legislação societária
title_short Business Combination and the tax and corporate law consequences of applying IFRSs in Brazil: some challenges to Brazilian lawyers and Brazilian accountants
title_full Business Combination and the tax and corporate law consequences of applying IFRSs in Brazil: some challenges to Brazilian lawyers and Brazilian accountants
title_fullStr Business Combination and the tax and corporate law consequences of applying IFRSs in Brazil: some challenges to Brazilian lawyers and Brazilian accountants
title_full_unstemmed Business Combination and the tax and corporate law consequences of applying IFRSs in Brazil: some challenges to Brazilian lawyers and Brazilian accountants
title_sort Business Combination and the tax and corporate law consequences of applying IFRSs in Brazil: some challenges to Brazilian lawyers and Brazilian accountants
author Vieira, Jorge
author_facet Vieira, Jorge
author_role author
dc.contributor.author.fl_str_mv Vieira, Jorge
dc.subject.por.fl_str_mv Business Combination
“Goodwill”
Tender offer
Tax regulation
Corporate regulation
Combinação de Negócios
Ágio
OPA
Legislação tributária
Legislação societária
topic Business Combination
“Goodwill”
Tender offer
Tax regulation
Corporate regulation
Combinação de Negócios
Ágio
OPA
Legislação tributária
Legislação societária
description Business Combination (BC) transactions doubtlessly constitute a multidisciplinary field of study with deep conceptual issues. Issues regarding corporate regulation, tax regulation and economic law emerge naturally. The expert on the subject is also stimulated to enter into the fields of Financial Accounting, Tax Accounting and Corporate Finance in order to better understand it. This paper is focused on examining some BC transactions, under a normative research approach, considering some IFRS in force, in particular IFRS n. 3, which is the basis of the Brazilian accounting rule CPC n. 15, and also taking into consideration Tax and Corporate Regulation. It is observed that many controversial questions arise from Corporate and Tax Regulation in force. Anomalies in the Financial Accounting with regards to the treatment of some transactions are also observed, as in the case of contingent consideration settled with own shares of the subsidiary. The author hopes that this paper contributes to the debate of the questions raised.
publishDate 2018
dc.date.none.fl_str_mv 2018-09-26
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/revdireitogv/article/view/77112
url https://periodicos.fgv.br/revdireitogv/article/view/77112
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.fgv.br/revdireitogv/article/view/77112/73918
dc.rights.driver.fl_str_mv Copyright (c) 2018 Revista Direito GV
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Revista Direito GV
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Escola de Direito de São Paulo da Fundação Getulio Vargas
publisher.none.fl_str_mv Escola de Direito de São Paulo da Fundação Getulio Vargas
dc.source.none.fl_str_mv Revista Direito GV; Vol. 14 No. 2 (2018): maio-ago (30); 557-617
Revista Direito GV; Vol. 14 Núm. 2 (2018): maio-ago (30); 557-617
Revista Direito GV; v. 14 n. 2 (2018): maio-ago (30); 557-617
2317-6172
reponame:Revista Direito GV
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista Direito GV
collection Revista Direito GV
repository.name.fl_str_mv Revista Direito GV - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br
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