Category: #CMNewsletter

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…

If 2023 was registered by innovations in the legislation related to tax practice, 2024 could be the year in which we begin to experience a new environment for business. Taking…

Tax authorities and taxpayers continue to fight battles, the most recent being the reduction of capital of companies abroad. Taxpayers argue that the capital reduction that occurs with any positive…