831 results found

SUSEP Circular no. 609, of 6/29/2020, amended SUSEP Circular no. 515, of July 3, 2015. Now, art. 2 of Circular no. 515 reads as follows: "The biometric tables addressed in this Circular will be in...

At session of June 30, 2004, the National Monetary Council (CMN) decided to reshape de criteria applicable to the interest equalization system of the Brazilian Export Finance Program – PROEX, a matter dealt with by Resolution nº 3219, whose main provisions are commented on ahead.

CARF – which is the highest administrative tax court within the framework of the Brazilian Ministry of Finance – has recently issued two opinions with regards to the deferral of the taxation of capital gains ...

The Brazilian Equity Investment Fund is legally characterized as a co-ownership of proceeds from several investors with the purpose of investing in financial assets.

Investing in the real estate business in Brazil continues to be an attractive opportunity for foreign investors, despite the remarkable development of this market in the recent years.

On May 13, 2024, the Attorney General's Office of the National Treasury published PGDAU Public Notice No. 2/2024...

On February 12, 2021, Decree No. 47,488/2020 was published, regulating the Special Amnesty Program for ICMS ("PEP-ICMS") in the State of Rio de Janeiro, as authorized by ICMS Agreement nº 87/2020.

As of December 1, 2011 the Brazilian government decided to attract and foster the return of foreign investors to the Brazilian market by reducing to zero the applicable rate of the Tax on Financial Transactions (IOF) levied on foreign investments in shares and private securities.

Historicamente, o artigo 2º da Lei nº 8.660, de 28 de maio de 1993, havia extinto a aplicação da Taxa Referencial Diária ("TRD") para correção monetária e...

On April 20, 2011, the Brazilian Securities and Exchange Commission (Comissão de Valores Mobiliários - CVM) enacted CVM Instruction No. 494 (Instr. 494/2011), which amended and updated the existing regulation that governs the incorporation, administration, operation, information disclosure and distribution of units (cotas) of Brazilian Investment Clubs (Clubs) , and CVM Instruction No. 495, dealing specifically with the preparation and disclosure of financial statements by the Clubs.

On August 25, 2015, the Supervision of Relations with Institutional Investors (Superintendência de Relações com Investidores Institucionais – SIN) of the Brazilian Securities and Exchange Commission

Guideline Opinion 38 of the Securities and exchange Commission provides on the fiduciary duties of the managers in indemnity agreements between listed companies and their managers.

Over the past few months of 2021, Brazilian news were almost all about the new sculpture at São Paulo's downtown: a metallic bull made by a partnership of plastic artist Rafael Brancatelli and the economist and digital influencer Pablo Spyer, ...

On April 24, 2014, the Brazilian Monetary Council (Conselho Monetário Nacional – CMN) approved the guidelines that must be observed in the establishment and implementation of the Social and Environmental Responsibility Policy (Política de Responsabilidade Socioambiental - PRSA) by the financial institutions and other entities authorized to operate by Central Bank of Brazil ...

Com o intuito de incrementar a eficiência da regulação do mercado de capitais no Brasil sem deixar de lado a proteção dos investidores, a Comissão de Valores Mobiliários (CVM) ...

The Brazilian political environment has historically influenced, and continues to influence, Brazilian economic performance.