The Tax Issues on Amortization Expense of Goodwill
Date Issued
2014
Date
2014
Author(s)
Mai, Ya-Chieh
Abstract
In the past few years, mergers and acquisitions have become one of the most important ways, by which enterprises enhance their competitiveness. However, the misunderstanding of acquisition accounting and what goodwill truly is, leads to serious problems in judicial process. Moreover, in Taiwan’s judicial practices , tax payers have to prove the existence of goodwill, the same as the amount of goodwill. Even worse, there are only limited proofs and evidences that can be accepted by Court. These are all obstacles to global merger, and they are devastating for a sound capital market.
This thesis tries to observe the tax issues of goodwill amortization expense in both viewpoints of law and accounting and find a proper solution.
Subjects
商譽攤折費用
購買法
收購法
舉証責任
職權調查
協力義務
Type
thesis
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ntu-103-R99a41024-1.pdf
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