On May 31, a little more than 34 million income tax returns were filed, according to a report by the Brazilian Federal Tax Authority. A growth of approximately 7% compared to the previous year. This growth also occurred, in a more agressive manner, in the number of accounts opened with...
PUBLICATIONS
Since the beginning of the year, after hard work on drafting the offering documents, roadshows and many hours of work, 19 companies went public through initial public offerings (IPOs) and, until this date, more than 30 are waiting to be analyzed by the Brazilian Securities and Exchange Commission (CVM) to...
In our tax newsletter of March this year we talked about the decision of the Supreme Federal Court (STF) regarding the non-incidence of ITCMD (inheritance tax) on the inheritance and donation of assets located abroad. Important to recall that the STF's decision applies only to the facts that occurred after...
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...
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...