139 results found

LIG is very similar to covered bonds, widely used abroad.

The purpose of this article is to present an overview of the recent measures adopted by the Brazilian Government which deal with the financial and capital markets and deserve to be highlighted to those individuals and legal entities interested in investing in Brazil.

On April 5, 2017 the Brazilian Securities and Exchange Commission (Comissão de Valores Mobiliários – CVM) enacted CVM Instruction No. 585 (ICVM 585/2017), which amends the applicable regulation on Brazilian Depositary Receipts (BDRs) constituted by ..

A Instrução Normativa RFB nº 2.067/2022, publicada em 09/03/2022, dispõe sobre a responsabilidade das sociedades seguradoras pela cobrança e recolhimento do IOF...

The amazingly easy transmission and virtual dissemination of information offered by the Internet has made possible for institutions performing in the securities intermediation business to offer their services to clients residing in any foreign country irrespective of any physical representation in the country. This means of communications has been a concern for regulatory authorities in several jurisdictions due to the difficulty to actually oversee and monitor Internet transactions, especially

Saiba como funciona a execução fiscal, quem pode ser responsabilizado pela dívida ativa e em quais situações sócios e administradores podem ser incluídos no processo...

On April 25, 2012, the Brazilian Securities and Exchange Commission (Comissão de Valores Mobiliários - CVM) issued CVM Instruction No. 521 (CVM Instr. 521/2012), regulating the activity of credit risk rating (classificação de risco de crédito) in the Brazilian securities market, with emphasis on registration and recognition requirements, information disclosure, and rules of conduct and internal controls of the credit rating agencies (CRAs).

The liability of administrators (Directors and Officers), auditors and consultants has been of great concern, especially after the advent of the Sarbanes-Oxley Act in 2002.

As a result of the impacts of COVID-19, extraordinary measures have been adopted by the federal, state and municipal governments in relation to tax collection...