831 results found

As a result of the agribusiness expansion in Brazil, the increase of commodity prices in the international market, the growing importance of biofuels, the more intense exploitation of the subsoil and the need to preserve forests and grasslands, rural lands became assets of great economic importance in the country.

The Brazilian Monetary Council (Conselho Monetário Nacional – CMN) issued Resolution No. 4330, of May 26, 2004 (CMN Res. 4330/2014), improving the rules on the issuance of Financial Bills (Letras Financeiras – LFs), ..

There has been a significant increase of investment in Brazilian companies via Private Equity Funds (“FIP”), created under Brazilian Securities and Exchange Commission – CVM Instruction No. 391, dated July 16, 2003.

Brazil and Mexico make up nearly 50% of LatAm's GDP and it is of no surprise that these two countries are ranked as the top priorities for VC investors.

Em recente julgamento sob o rito dos recursos repetitivos, a Primeira Seção do Superior Tribunal de Justiça (STJ)...

The Second Chamber of the Brazilian Superior Court of Justice (Superior Tribunal de Justiça – STJ) recently ruled that international conventions signed by Brazil with the government of other countries for the avoidance of double taxation with respect to taxes on income (Tax Treaties) shall prevail over the domestic income tax legislation in the case of a foreign company contracted by a Brazilian company for the provision of services to be performed abroad without transfer of technology .

A Comissão de Valores Mobiliários (CVM) publicou, em 23 de agosto de 2018, a Instrução CVM nº 601/2018, resultado da audiência pública SDM nº 05/2017, que altera as Instruções CVM nºs 400/2003 e 476/2009.

In the past few years, Mubadala has invested in infrastructure, commodities and renewable energy assets available in Brazil.

The Brazilian Government decided to dismantle the capital constraint measures adopted previously to prevent the appreciation of the local currency (Real) to facilitate the raising of foreign credits by Brazilian companies, through foreign currency loans and export financing transactions that imply in the anticipation of funds to the Brazilian exporter by way of advance the export receipt, also known as Advance Payment (Pagamento Antecipado – PA).

The FIP, incorporated as a close-ended condominium, is a communion of resources for the acquisition of shares, debentures, warrants, or other securities convertible into or exchangeable for shares issued by privately and/or closely-held corporations, participating in the decision-making processes of the invested company, with effective influence in the definition of its strategic policies and management, particularly by appointing members of the invested company’s Board of Directors.

The Brazilian Securities and Exchange Commission (Comissão de Valores Mobiliários - CVM) enacted CVM Instruction No. 501, of July 15, 2011 (CVM Instr. 501/2011), which amends CVM Instruction No. 406, of April 27, 2004 (CVM Instr. 406/2004), and CVM Instruction No. 460, of October 10, 2007 (CVM Instr. 460/2007), dealing, respectively, with Private Equity Investment Funds (Fundos de Investimento em Participações - FIP) that receive financial support from development entities (organismos de fomento

Como já era esperado, foi publicada hoje no Diário Oficial da União ("DOU") a Lei nº 13.169, de 6 de outubro de 2015, que, entre outras disposições, majora a alíquota da Contribuição Social sobre o Lucro Líquido...

FIPs are closed-end investment funds created with the purpose of acquiring shares, debentures, subscription bonuses and other securities convertible into or exchangeable for shares issued by publicly or privately held corporations (the target companies).

On March 16, 2022, Decree 10,997 was published, establishing a staggered reduction of the Brazilian Tax on Financial Transactions (IOF) levied on currency exchange transactions.

Smaller managers will continue to be challenged.

The Brazilian Certificates of Real Estate Receivables (Certificados de Recebíveis Imobiliários – CRI) are securities backed by real estate receivables, which are very similar to mortgage pass-through securities issued in the United States.

Unlawful conduct in the financial and capital markets is divided into three types: illicit securities and publicly-held companies; the illicit financial market; and crimes, which are subdivided...