17. Requirements to be tax exemption

The criteria to admit when a company can consider franchiser have been, during long time, excessively weak in our country. One has occurred to priority to the quantitative aspect as far as the growth of number of standards and realized volumes of invoicing, against being rigorous in establishing the conditions that must fulfill an authentic tax exemption.

Following the criterion of the AEF, a system of franchise perfectly is established when it counts on a concept of success proven through centers pilots, know how differentiated and transmissible, to have the property or the own authorization of use of the marks and symbols, and the capacity to provide formation, technical attendance and services of marketing to its franchisers. 

 

GRAPH 3. CHARACTERISTICS THAT WILL HAVE TO CONCUR IN A BUSINESS SO THAT THIS ONE CAN CONSIDER FRANQUICIABLE

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