Category: #CMNewsletter

Stare decisis (precedent) in Portuguese is “súmula”, a word derived from the Latin summa, which means synthesis. It is nothing more than a summary that consolidates the understanding and redirects…

Brazil is on the verge of a significant transformation in its tax system and one of the controversial points of this reform is the future of Interest on Equity (JCP).…

In some situations, Brazilian tax legislation grants different treatment to non-resident investors in the country, especially those who invest in the stock market. However, it is important that taxpayers do…

As we approach the end of the first half of the year, we highlight two bills presented to the National Congress that could significantly change the estate and succession planning…

Corporate discussions are leading the matters submitted to arbitration in Brazil. Neglecting to draft the arbitration clause – the one that establishes arbitration as the method of resolving conflicts in…

One of the themes that we identify most frequently in due diligence processes in M&A transactions, especially in sectors that use intensive labor, such as technology, or when it comes…

This March, in celebration of International Women’s Day (March 8th), we decided to compile a list of tax innovations aimed at women. We have been hearing for some time that…

The National Monetary Council (CMN), with the publication of CMN Resolution No. 5,111, of December 21, 2023 (“Resolution”), regulated the concept of Investment Entity and qualified the definition of Credit…

With the publication of the Legal Framework for Warrantees (Law No. 14,711 of October 30, 2023), the Notary’s Law (Law No. 8,935 of November 18, 1994) was amended in order…