富乐律师事务所资深顾问索尼娅·科塔里在《税务简报》上发表题为《 名称背后:公司出售中的个人商誉 》的文章, 系统梳理了个人商誉相关的判例历史,并为卖方提供了实务指导。
科塔里评估了资产与股票出售涉及的税务影响,详细阐述了个人商誉的构成要素及其在司法实践中的考量方式,并为希望证明个人商誉价值的个体卖家提供了重要参考要点。
科塔里总结道:"当个人卖家具备恰当的事实依据和情境条件、充分的文件证明以及配合的买家时,将个人商誉作为独立于
企业之外的资产进行出售将带来益处。需重点关注交易的经济实质——若双方协议的经济实质与预期税务处理不符,则存在更高的税务重新定性风险。"
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