Ágil em reorganização societárias

Luis Eduardo Schoueri

São Paulo: Dialética, 2012.

Capital Gain in Corporate Reorganizations (tax aspects)

This book deals with capital gain, which in recent times has become extremely important in the scope of the Administrative Council of Tax Appeals. Outstanding deals involving surprising large sums are in check. Faced with the uncertainties that accompany the theme, it is evident the relevance of studying and understanding the tax subject concerning capital gain. Taking advantage of his experience as a solicitor and his activity in the Council, the author examines the issue, analyzes it critically in the light of administrative jurisprudence in its most diverse aspects from the formation of the capital and its approach in domestic or international incorporations to internal capital gain and the use of vehicle-companies.