La valutazione economica dell'avviamento

Translated title of the contribution: [Autom. eng. transl.] The economic evaluation of goodwill

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Abstract

[Autom. eng. transl.] The economic evaluation of goodwill is based on an interdisciplinary approach that considers the legal, accounting, fiscal, commercial and strategic aspects synergistically. The controversial concept of goodwill (goodwill if positive, badwill if negative) has always divided lawyers, businessmen and economists and is applied in extraordinary transactions, including deficits and surcharges, and in company valuations. The estimate of the damage due to loss of goodwill, linked to cancellation of customers, infringement of exclusive rights, counterfeiting or other classic cases is also very frequent and never trivial.
Translated title of the contribution[Autom. eng. transl.] The economic evaluation of goodwill
Original languageItalian
Pages (from-to)470-481
Number of pages12
JournalIL DIRITTO INDUSTRIALE
Publication statusPublished - 2009

Keywords

  • avviamento
  • danno
  • reddito incrementale
  • valutazione

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