2021 is already a record year for mergers and acquisitions – and it's not over yet. According to a KPMG survey, 804 transactions were closed only in the first half – an increase of 55% over the same period in 2020 and a record for the last ten years. By...
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Decisions by the Federal Supreme Court (STF), especially related to tax matters, are accompanied by suspense until the end, as they do not always finish when they are over.In the last days of September, the STF recognized that the Selic Rate levied on the refund of tax overdue is not...
Officer of a company in Brazil may be resident abroadOne of the most relevant changes brought about by Law No. 14.195/2021, which aims to reduce bureaucracy in the business environment in the country, was the permission to elect persons resident or domiciled abroad for the position of officer of corporations,...
On August 26, 2021, Provisional Measure No. 1.040/2021 was sanctioned and converted into Law No. 14.195/2021. Commonly referred to as the Business Environment Law, it established several mechanisms with the objective of making Brazil advance its position in the The World Bank’s Doing Business ranking and, among such mechanisms, we...
When the Federal Supreme Court (STF) finally concluded the judgment of the so-called “thesis of the century” (ICMS (state tax) exclusion from the PIS/COFINS (revenue tax) calculation basis) celebrations were on course. Either because the decision was favorable to taxpayers, or because the debate of more than 20 years had...
During our last weekly lawyers meeting, my partner Renata, in charge of distributing the monthly articles among the lawyers, commented that she would write the month of July (previously assigned to me) so that I could write the article for the month of August, which is the month of the...