The MP treats, among other subjects, of the change in the calculation of goodwill generated in meter and acquisition operations. The amount paid in an acquisition must now be separated in three parcels: one referring to the shareholders' equity of the acquired, another referring to more or less valid of the assets acquired (cleared by a report elaborated by expert and filed in the federal revenue) and the third referring to the values incompatible with the two previous accounts, which will receive the name "goodwill for future profitability" and will be deductible for tax purposes.
It is not yet known as the revenue will deal with the operations between 2008 and 2013, since some companies were maintaining the practice in force until 2007, when it was understood that the corporate goodwill coincided with fiscal goodwill and was due to the difference between the equity and the amount paid by the purchaser. On the other hand, it made it clear that income tax on gain will be charged only in the alienation or low of the investment in the hypothesis of acquisitions with desage (acquisition value lower than the net asset acquired).
The fiscal treatment applicable to adjustment to the present value, pre-operational or pre-industrial expenses, fair value assessment, the recoverability test, amortization of the intangible, to Mercantile Rental Operations, Interest on equity, adjustment to present value and fusion, spin-off and incorporation operations.
