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Resumo(s)
Este estudo versa sobre o tratamento contabilístico e fiscal das fusões inversas.
Através da definição dos conceitos, distingue-se a fusão direta da fusão inversa, apresentando as características que motivam a realização desta última.
De seguida, expõem-se os procedimentos contabilísticos a aplicar a esta tipologia de fusão, com as problemáticas associadas a esta e as soluções encontradas.
Posto isto, em termos fiscais, apresenta-se o Regime Geral aplicado às fusões inversa e também o Regime da Neutralidade Fiscal, juntamente com todas as exigências para a sua aplicação, assim como as áreas contingentes e sob discussão relacionadas com a temática.
This paper analyses the accounting and fiscal treatment of reverse mergers. Through the definition of the concepts, a distinction between direct merger and reverse merger will be carried out, presenting the characteristics that lead to the implementation. Thereafter, the accounting procedures applicable to this type of merger will be explained, also including the problems associated with it and the solutions found. Regarding the fiscal treatment, the general regime applied to reverse merger will be presented, as well as the tax neutrality regime. The requirements of their application and the sensitive areas discussed related to this issue will be exposed.
This paper analyses the accounting and fiscal treatment of reverse mergers. Through the definition of the concepts, a distinction between direct merger and reverse merger will be carried out, presenting the characteristics that lead to the implementation. Thereafter, the accounting procedures applicable to this type of merger will be explained, also including the problems associated with it and the solutions found. Regarding the fiscal treatment, the general regime applied to reverse merger will be presented, as well as the tax neutrality regime. The requirements of their application and the sensitive areas discussed related to this issue will be exposed.
Descrição
Palavras-chave
Fusão inversa Regime da neutralidade fiscal Controlo comum Reestruturação de sociedades Reverse merger Tax neutrality Regime Common control Restructuring operation