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Slovenia - Should Goodwill Impairment Be Treated as a Tax-Deductible Expense?

Country:
Slovenia
Author:
M. Odar; B. Pate
Issue:
European Taxation, 2012 (Volume 52), No 5
Published:
2 April 2012
In this note, the authors discuss goodwill impairment associated with an acquisition. In particular, they examine whether or not such impairment should be treated as an expense for corporate income tax purposes, especially in situations where tax is deferred (i.e. tax neutrality is applied) in accordance with the Merger Directive (2009/133).
 
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