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The possibility to offer a guarantee at the administrative level will enable taxpayers to issue tax clearance certificates, avoiding the filing of lawsuits with the sole purpose to guarantee the issuance of such certificates.

Due to Brazil's National Tax Policy Council ("CONFAZ") adding some ICMS Conventions that authorize the States to issue special programs for the payment of tax credits, several States have issued internal rulings to create such programs or to extend the deadline to adhere to existent programs.

Additional practices should be adopted in relation to those which apply to cases in which the fund invests in regular assets.

O sucesso econômico do Brasil como um dos 25 maiores exportadores e importadores do mundo aumentou a importância do mercado de trade finance no país.

On May 17, 2024, the Office of the Attorney-General of the National Treasury ("PGFN") and the Brazilian Internal Revenue Service ("Brazilian IRS") jointly published the Public Notice of Settlement...

Com o objetivo de assegurar a saúde da sociedade em decorrência do novo Coronavírus (Covid-19) e ao mesmo tempo garantir a prestação de serviços essenciais...

In the private equity funds, the compensation of the manager is usually made through the management fee and the carried interest.

O BTG Pactual Serviços Financeiros S.A. DTVM e a Lorinvest Gestão de Recursos Ltda., respectivamente administrador e gestor do Lofoten Fundo de Investimento em Cotas de Fundos de Investimento em Participações (FICFIP), recorreram de decisão da Superintendência de Relações com Investidores Institucionais (SIN), que impugnou a transformação desse fundo (constituído nos termos da Instrução CVM 391/03) em um multimercado.

Two Instructions have been issued to date by the Brazilian Securities and Exchange Commission (CVM) to regulate the reporting of information about several kinds of investment funds, they are: Instructions CVM No. 405 and CVM No. 407, of February 27 and May 10, 2004, respectively. Instruction CVM No. 407 is actually a slight adjustment of Instruction CVM No. 405.

O questionamento é sobre a incidência do Imposto sobre a Renda das Pessoas Jurídicas (IRPJ), da Contribuição Social sobre

The BM&FBOVESPA S.A. – Securities, Commodities and Futures Exchange (BM&FBOVESPA S.A. – Bolsa de Valores, Mercadorias e Futuros), hereinafter referred to simply as BVMF, in its new Regulation for Listing of Issuers (Regulamento de Listagem de Emissores), has tightened the siege against speculative securities and this affects directly the trading of the so-called "penny stocks".

The Brazilian Securities and Exchange Commission (in Portuguese, Comissão de Valores Mobiliários – CVM) ("CVM") is proposing for comments a draft regulation ("2014 Draft Regulation") to govern asset management-related services ("Services").

Rule No. 535 of the Brazilian Securities and Exchange Commission recently entered into force, thereby amending CVM Rule 391 of July 16, 2003, which governs the organization, administration, and operation of equity investment funds in Brazil.

A Procuradoria-Geral da Fazenda Nacional publicou, em 11/02/2021, a Portaria nº 1.696, que dispõe sobre as condições para negociação dos tributos inscritos em dívida ativa da União vencidos no...

CNSP approved on 12/12/2018 CNSP Resolution no. 371/2018 reducing the premiums of the Compulsory Insurance against Personal Injury caused by Land Vehicles (DPVAT) by 63.3%, on average, for 2019.