Research on Goodwill Amortization Issues of Business Mergers and Acquisitions: Focus on the Resolutions of the Joint Meeting of the Chief Judges of the Supreme Administrative Court

• Main Author: 邱麗蓉
• Other Authors: 許崇源
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/4dv2d6

碩士 === 國立政治大學 === 會計學系 === 107 === In practice, the Taxation Bureau generally uses the “Substance Over Form Principle” to reject the recognition of goodwill. As a result, the recognition and the amortization of goodwill become one of the most common tax disputes over business mergers and acquisitions. It obstructs mergers and acquisitions. Due to the increasing number of disputes, two resolutions were made in the Joint Meeting of the Chief Judges of the Supreme Administrative Court in December 2011 and January 2014, respectively. This study focuses on the research on the rationality of the two resolutions of goodwill. In addition, it analyzes the judgments of goodwill of the Supreme Administrative Court between 2014 and 2018 to observe the trend of the judgments and the application of the resolutions by the Taxation Bureau and the Administrative Court. Above all, the study summarizes a statement which is less controversial and conforms better to the law and accounting principles.