Special Rule Of Valuation: Corporate Operations

Abstract

Dissolution and winding up of companies, separation of partners, transformation of societies and non-cash contributions are some of the most common transactions involving commercial companies.

Know the legal aspects, the accounting and tax aspects of each one of them is configured as the starting point in planning, designing and conducting this type of operation.

Therefore, the Tax Improvement and Updating Course that is taught in the CEF has wanted to dedicate one of its presentations to the analysis of the transactions involving commercial companies, with special reference to the corporation tax, but without to forget the effects on other taxes, as well as the mercantile and countable aspects of the same ones.

In this article, summary of the conference that took place on February 23, 2012, reflects two of the topics treated in the same. On the one hand, the special valuation rules, laid down for tax purposes for all of them, and regulated in article 15 of the Consolidated Text of the Law of the IS; on the other hand, the regime of dissolution and windind up of companies.