International Tax Review analyses global M&A trends from the past year and highlights the leading firms for tax transactional advice by jurisdiction.

"The change provided by Law 12,973 refers to the assessment of goodwill paid in M&A transactions qualifying as business combination and implemented between independent parties," elaborates Fernando Tonanni, partner at Machado Meyer Sendacz Opice Advogados.

(International Tax Review - 09.03.2016)