Taxation on the repatriation of Brazilians foreign investment The current devaluation of the Real against the Dollar and the need for liquidity is making some Brazilian investors choose to repatriate part of their money invested abroad. Repatriation can be done through the liquidation of any investment in fixed income, for...
PUBLICATIONS
Obtaining investment has always been a great challenge for small and medium-sized businesses in Brazil. The initial public offering (IPO) is light years from the reality of these businesses, which end up using angel investors (normally individuals with an appetite to invest in uncertain assets), venture capital funds (which require...
Many agree that 2020 could be a year to be forgotten - and look, we are still only in May and we have a long way to go in order to celebrate with hope the arrival of 2021. But is the pandemic the on difficulty we are facing in 2020?...
When you are in the middle of a crisis, the interdependence that exists between the producer and the final consumer is very clear. It is like watching a row of dominoes collapse: suppliers are not paid, payroll goes through a close call, costs are reduced, wages are cut, sales fall....
With a third of the world population under measures of social distance, quarantine or lockdown, I believe that we have all been affected by this pandemic to some degree, and therefore, no introduction is needed regarding the unique moment the World is going through. And if you allow me a...
Last January, the Brazilian Administrative Council for Tax Appeals (CARF) published decision No. 1401-004,050, which discussed the tax treatment given to the payment of Interest on Equity (JCP) to beneficiaries who would, in fact, be beneficiaries of the company’s shares. In accordance with Article 9 of Law No. 9,249/1995, the...