The companies benefiting from a spin-off may offset

"The beneficiary companies of a spin-off may compensate, in the proportion determined by the partners in the spin-off project, the excess of presumptive income over ordinary net income generated in the spin-off company."

Revista de Derecho Privado N 42 (2009). Universidad de los Andes

Las sociedades beneficiarias de una escisión – 2009

Document

Las-sociedades-beneficiarias-de-una-escisión-pueden-compensar_​ENG.pdf

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