The value is not subject to depreciation. The tax authorities have always decided that no amount of goodwill paid can be deducted or depreciated in a tax-free manner, unless the same business or goodwill assets are sold. Since the good reversal is not tax deductible or recoverable over time in the form of depreciation or amortization benefits, the taxpayer can only recover the value in the event of the sale of the assets or a portion of the assets or part of the good assets. In this case, the profit or loss is determined by a comparison of the selling price with cancellations or any other asset base, including the good incorporation. This conciliation agreement is mandatory for heirs or successors as well as for the beneficiaries of the transfer and for any agent, recipient or executor of each party`s will. All direct costs of the arbitration process, including arbitrators` fees and fees and translation fees, are borne equally by the parties; other costs, including the fees of lawyers and witnesses, are borne by the party who bears the burden. Arbitrators are not entitled to waive, amend, amend, revoke or suspend the provisions of this agreement. An arbitral award of arbitrators is final and binding for the parties and is not the subject of any other appeal, and a decision upholding the award or judgment after the arbitration award may be referred or enforced by any competent court. In order to avoid any questions posed by the tax authorities regarding the valuation of an asset, the sale price should be at least equal to the book value or fair value of the asset, depending on the highest value. In the case of the acquisition of assets in a company, it is advisable to assign a specific purchase price to each asset in the sales contract, or the tax authorities may arbitrarily make a specific allocation for the purchase price of these assets. In addition, in the case of an asset acquisition, the sale falls under the “bulk sale” law when it is a sale of all or part of the business or the devices and equipment used in the business. The seller must meet certain regulatory requirements; otherwise, the sale is considered fraudulent and invalid. First, contractual, parties to a share or asset contract are required to comply or comply in good faith with the terms of the contract.