The valuation of shares or participations company's valuation is a requirement for tax purposes due…
The historical background of the trust dates back to Roman and Germanic law, although it…
Personal income tax is a direct, personal tax levied on the income of individuals, based…
As corporate restructuring transactions, securities exchange transactions are eligible for the special tax regime for…
This article is a continuation of the article "The merger of companies. General aspects" and…
The purpose of this article is to analyze one of the so-called "Special Mergers" regulated…