Due to the current conditions of the global market, in particular the excess of liquidity, which had a considerable increase in the last year, a type of company existing in the world since 2003, but used on a smaller scale, is becoming increasingly popular with investors in the US and...
PUBLICATIONS
Why is there insecurity in the analysis and application of laws in Brazil? Why does the position of the Federal Revenue Service differ so much in the application of tax rules, even when the rules are clear? Recently, the Federal Revenue Service published Consultation Solution No. 7, of March 4,...
On March 30, 2021, Law No. 14,130 was published in the Federal Official Gazette, which creates the Agribusiness Investment Fund (Fiagro).Until today, most investments in the Brazilian agribusiness sector, especially those with foreign capital, were made through private equity investment funds (FIP), Agribusiness Receivables Certificates (CRA) or, on a lower...
At the end of February, the Federal Supreme Court (STF) decided, with general repercussion, thus enforcing the decision throughout the country, for the non-incidence of Inheritance and Donation Tax on assets located abroad. In the specific case, the Brazilian taxpayer received as a donation, a real estate and money located...
Fiduciary duties provided for in the Brazilian Corporation Law The COVID-19 pandemic hit several companies around the world during the year 2020, bringing, for many, an unprecedented crisis. In this difficult context, many company administrators were forced to make decisions and perform acts of extreme importance and relevance for the...
There is no discussion that the lion, as king of the jungle, has privileges. In Brazil, the Tax authorities (who is also referred to as “Lion”) has numerous “powers” to inspect and collect taxes. And the pocket of every Brazilian feels the effects of this power on a daily basis....