Tax Planning by BCUCC: Other Comprehensive Income as indirect internal goodwill
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2019.164429Keywords:
BCUCC, Internally generated goodwillAbstract
This paper investigates, under a normative perspective, a kind of a BCUCC that took effect in the brazilian market recently. Based on an illustrative example, the tax effects of an internally generated goodwill may be indirectly observed: through shareholders equity by using the other comprehensive income account. The figures regarding a company that was restructured based on that BCUCC arrangement are also shown.
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