Tax treatment of different acquisitions What are the differences in tax treatment between an acquisition of stock in a company and the acquisition of business assets and liabilities? The main difference from the acquirer’s perspective is that there is only a step-up in the tax basis on an asset purchase, while a stock acquisition as a general rule does not allow for a step-up on the basis of the target’s assets ...
Subject 2010 – Country LatinLawyer Reference LATIN LAWYER THE BUSINESS LAW RESOURCE FOR LATIN AMERICA Reference Environment 2010 – Introduction Rafael Vergara and Paulina Sandoval Carey & Cía As most Latin American countries have begun or begin to celebrate their 200 years of independence, it is time not only to look back but also to look ahead ...
As most Latin American countries have begun or begin to celebrate their 200 years of independence, it is time not to look back but also to look ahead. This statement could not have been more suitable to what environmental law practice is experiencing in Latin America nowadays: a rapid growth and sophistication. Those days when no specialised authorities or statutes existed for the protection of the environment have been left far behind ...
The main characteristic of Third Generation services (3G) is to permit voice, data and image transmissions at substantially higher speeds than traditional technologies (like 2G and 2.5G). This capability makes 3G the appropriate standard for mobile multimedia applications and wireless broadband data transmissions, allowing subscribers to be connected without interruption to the mobile web ...
WiMax, Worldwide Interoperability for Microwave Access, is a new product developing in Chile that promises to revolutionise Internet access. WiMax allows high speed transmission of data and multimedia services (e.g., the Internet and videos) from laptops, cell phones and other portable devices from distances greater than was possible with previous technologies. According to some preliminary tests, WiMax equipment can reach up to 40 km in open spaces ...
During the last 10 years there has been a significant market debate about the position Chile should take in connection with open digital television. This debate is all teh more significant because this service may predominate in the future because of its ability to allowing users to better administer the content they wish to watch. Since the beginning of the debate, different countries have tried to introduce their respective technologies in Chile ...
On 26 October 2006, the Antitrust Court issued a decision, from a defense of competition perspective, in connection with the legality of the behaviors between Voissnet S.A. ('Voissnet') and Compañía de Telecomunicaciones de Chile S.A. ('CTC-CHILE'). Voissnet, a company that provides telecommunication services consisting of Voice over Internet Protocol (VoIP), accused CTC-CHILE of performing acts against free competition ...
