Fusões inversas

: aspectos contabilísticos e fiscais

Abstract

This paper analyses the accounting and tax aspects of mergers, in particular, the reverse mergers The merger is a transaction in which a company joins another company, and, in the end only one will exist. In the case of the reverse merger, there is an incorporation of a company by another company, but the acquiring company is a subsidiary of the merged company, which, in turn, is the "parent" company. In a first stage the analysis will focus on the called “normal” mergers. In a second stage, will be analyze the specific framework of reverse mergers. Finally, in fiscal terms, both mergers in general terms, such as reverse mergers are likely to attribute the tax neutrality regime. In accounting terms, the treatment applicable to mergers is still subject to debate, and depends on the existence or not of control and direction of the operation, i.e., “normal” or reverse.

Date of Award	3 Jul 2015
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Cristina Maria da Costa Pinto (Supervisor) & Paulo Alves (Co-Supervisor)