Rule of Compensation of Losses in Mergers is Unified

Taxation attorney Rafael Lafont published a column in Asuntos Legales titled "Rule of Compensation of Losses in Mergers is Unified." In this column, he analyzes Article 147 of the Tax Statute, through which a company that suffered a loss in one year but saw income the following year can offset those values for the purposes of calculating taxes. In particular, he focuses on how this rule affects mergers.

READ: Unification of the Rule of Compensation of Losses in Mergers