Entrada de ativos e permuta de partes sociais no regime da neutralidade fiscal: uma análise comparativa

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• dc.contributor.author Mendonça, Maria Júlia Ildefonso
• dc.date.accessioned 2025-11-19T16:30:36Z
• dc.date.embargoEnd 2125-01-01
• dc.date.issued 2016
• dc.date.updated 2025-11-19T16:30:36Z
• dc.description.abstract 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
• dc.embargo.liftdate 2125-01-01
• dc.format.mimetype application/pdf
• dc.identifier.citation Mendonça MJI. Entrada de ativos e permuta de partes sociais no regime da neutralidade fiscal: uma análise comparativa. Coimbra: Almedina; 2016. 126 p.
• dc.identifier.isbn 9789724066868
• dc.identifier.uri http://hdl.handle.net/10230/71946
• dc.language.iso por
• dc.publisher Almedina
• dc.rights © Almedina
• dc.rights.accessRights info:eu-repo/semantics/embargoedAccess
• dc.subject.other Harmonització fiscal
• dc.subject.other Incentius fiscals
• dc.title Entrada de ativos e permuta de partes sociais no regime da neutralidade fiscal: uma análise comparativa
• dc.type info:eu-repo/semantics/book