139 results found

O Banco Central do Brasil publicou no Diário Oficial da União, em 13 de abril de 2016, a Resolução nº 4.476, de 11 de abril de 2016 ("Resolução nº 4.476")...

The court-supervised reorganization of corporations introduced by Law 11101/05 (the Brazilian Reorganization and Bankruptcy Law - "LRF" in the Portuguese acronym) arose as one of the changes needed to lower credit risk and achieve greater reductions in interests accrued on financial loans.

A Comissão de Valores Mobiliários (CVM) divulgou, no dia 03 de julho de 2025, as Resoluções CVM n.º 231 e 232, instituindo o regime FÁCIL – Facilitação do Acesso a Capital e de Incentivos a Listagem.

Em sessão realizada no último dia 25 de abril, a 3ª Turma do Superior Tribunal de Justiça (STJ) concluiu, por unanimidade, que a entidade conhecida como Fundo de Investimento em Participações (FIP) pode ser...

On June 3, 2011, the Brazilian Securities and Exchange Commission (Comissão de Valores Mobiliários – CVM) issued CVM Instruction No. 497 (CVM Instr. 497/2011), which contains the new rules recently adopted to govern the autonomous investment agents’ (agentes autônomos de investimento) activities in Brazil, and will replace CVM Instruction No. 434, of June 22, 2006 (CVM Instr. 434/2006). These rules will come into force on January 1st, 2012.

On 7/12/2018, the Federal Official Journal published Decree no. 9446, of 7/11/2018, which enacts the Amendment to Annex II to the Agreement ...

Justice Cesar Asfor Rocha, of the 4<SUP>th</SUP> Panel of Judges of the Superior Court of Appeals (STJ), gave partial approval to appeal filed by the Brazilian credit card management company Fininvest S/A Negócios de Varejo (Fininvest) from the decision handed out by the Rio Grande do Sul Court State of Appeal

Another important measure is being taken in Brazil which affects merger and acquisition (m&a) transactions in our jurisdiction involving publicly-held corporations (companhias abertas).

On June 4, 2010, the Secretary of the Brazilian Federal Revenue Office ("Receita Federal do Brasil" – RFB) issued RFB Normative Instruction nº 1037, which contains an updated list of favored taxation countries ("países com tributação favorecida") formed by the so-called "tax haven countries" ("paraísos fiscais").

On December 9, 2025, Decree No. 50.040/2025 was published in the Official Gazette of the State of Rio de Janeiro ("DOERJ").

Em 24/01/2022, foi publicada a Resolução CGSN nº 164/2022, que alterou a Resolução CGSN nº 140/2018 e prorrogou o prazo até 31/03/2022 para regularização de pendências relativas...

Na Parte 1 deste artigo, sugeri que deveríamos estimular a ampliação do mercado de capitais brasileiro, viabilizando o registro de empresas médias (faturamento anual entre R$ 100 ou 200 milhões) como companhias abertas (empresas registradas na CVM e autorizadas a usar o mercado de capitais como meio de financiamento de suas atividades).

In continuation of our series of articles addressing our recent political/economical history, as well as the challenges that lie ahead of us, please find below some information on our country since the re-democratization (1985) ...

On May 16, 2024, the Brazilian Internal Revenue Service and the Office of Attorney-General of the National Treasury jointly published the Public Notice of Transaction for Adhesion ...

The growth of companies is attributed to capital investments from shareholders, reinvestment of profits and credit operations. .

Check out the main tax rulings: the STF limits municipal interest to the Selic rate, while the STJ removes the cap on third-party contributions and upholds the use of surety bonds...

A Procuradoria-Geral da Fazenda Nacional (PGFN) publicou o Edital PGDAU nº 11/2025, que possibilita a regularização de débitos inscritos em dívida ativa...