Valoración económica y aspectos jurídicos del Fondo de Comercio en la República Dominicana
Date
Authors
Subject
Goodwill
intangibles
legal regulation
capital gains
Fondo de Comercio
Goodwill
intangibles
regulación jurídica
plusvalía
intangibles
legal regulation
capital gains
Fondo de Comercio
Goodwill
intangibles
regulación jurídica
plusvalía
Language:
Journal Title
Journal ISSN
Volume Title
Publisher
Instituto Tecnológico de Santo Domingo (INTEC)
Este artículo, producto de una investigación académica, se centra en el aspecto económico del Fondo de Comercio en lo relativo a los métodos de valuación en el marco de las especificidades jurídicas, fiscal, y económica, y su aplicación en algunas operaciones combinadas como la locación, transferencia, venta, alianzas estratégicas, fusión, alquiler y contrato de crédito (leasing). La metodología aplicada en la investigación consiste en la determinación del valor complementario que generan los intangibles de empresas seleccionadas, de forma tal que, el valor de la empresa (valor global o de conjunto) será mayor o menor que la suma de valores de aquellos activos necesarios para desarrollar la actividad empresarial. El resultado de los casos estudiados da muestra de la existencia del fondo de comercio, por lo que debería legislarse a los fines de establecer normativas que regulen y reconozcan esta categoría económica al momento de las empresas ser vendidas, fusionadas, absorbidas, traspasadas, o incrementado el valor de sus acciones.
This article, the product of an academic investigation, focuses on the economic aspect of the Goodwill in relation to the valuation methods within the framework of the legal, fiscal, and economic specificities and its application in some combined operations such as the rental, transfer, sale, strategic alliances, merger, rental and credit contract (leasing). The methodology applied in the research consists of determining the complementary value generated by the intangibles of selected companies, in such a way that the value of the company (global or set value) will be greater or less than the sum of the values of those assets necessary to develop the business activity. The result of the cases studied shows the existence of goodwill, so that legislation should be passed to establish regulations that regulate and recognize this economic category when companies are sold, merged, absorbed, transferred, or increasing the value of their shares.
This article, the product of an academic investigation, focuses on the economic aspect of the Goodwill in relation to the valuation methods within the framework of the legal, fiscal, and economic specificities and its application in some combined operations such as the rental, transfer, sale, strategic alliances, merger, rental and credit contract (leasing). The methodology applied in the research consists of determining the complementary value generated by the intangibles of selected companies, in such a way that the value of the company (global or set value) will be greater or less than the sum of the values of those assets necessary to develop the business activity. The result of the cases studied shows the existence of goodwill, so that legislation should be passed to establish regulations that regulate and recognize this economic category when companies are sold, merged, absorbed, transferred, or increasing the value of their shares.
Description
Type
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/publishedVersion
Source
Science, Economy & Business; Vol. 8 No. 1 (2024): Science, Economics and Business; 35-59
Ciencia, Economía y Negocios; Vol. 8 Núm. 1 (2024): Ciencia, Economía y Negocios; 35-59
2613-8778
2613-876X
10.22206/ciene.2024.v8i1
Ciencia, Economía y Negocios; Vol. 8 Núm. 1 (2024): Ciencia, Economía y Negocios; 35-59
2613-8778
2613-876X
10.22206/ciene.2024.v8i1