Brazil's Attorney General of the National Treasury has announced the joint issuance of Notice No. 9/2022 with the Federal Revenue Service, providing an agreement for the negotiation of tax debts in relation to the amortization of goodwill arising from the acquisition of equity interests. The negotiation agreement is intended for taxpayers with pending administrative or judicial proceedings regarding the tax use of goodwill amortization expenses arising from the acquisition of equity interests under the legal regime prior to Law No. 12,973/2014. Among other things, Law No. 12,973/2014 introduced new rules regarding the tax use of goodwill in merger and spin-off...