In corporate transactions it is extremely important to conduct a prior and detailed investigation over juridical aspects related to the target company before the closing of any deal. This investigation is known as due diligence.

The meaning of the word "crowdsourcing" may still be unknown to many people. Despite such, there is a great chance that a person, or even a company, has already taken part in a "crowdsourcing" without having a clear understanding of its definition and significance.

The tax offsetting, currently regulated by Federal Revenue's Normative Instruction (IN/RFB) no. 1 300/12, is a tool extremely effective for companies computing or accruing credits subject to offsetting.

To foster the growth of some sectors of the Brazilian economy, the Federal Government enacted Law no. 12546/2011 (resulting from the conversion of Provisional Measure no. 540/2011 - Brasil Maior Plan), which reduces the social security contributions levied on the remuneration of employees and individual taxpayers ('Employer's Portion' - portion payable by the employer) in certain sectors ...

Whenever the intention is to transfer a business, there are some structures that may be adopted and the choice will mainly depend on the specifics of each case. Therefore, the choice for one structure or another shall be made on a case by case basis

As promised, we shall continue to review the new rules on the international sale of goods and how it has changed Brazilian law.

A composição do patrimônio líquido tem suscitado certas dúvidas em algumas sociedades, quando da elaboração de suas Demonstrações Financeiras.

Under the Consumer Protection Law, the piercing of the corporate veil is an issue that still raises controversies - in view of its significant practical effects, especially to suppliers - and involves the following questions: is it necessary to exist fraud or abuse of right by the partners ..

As promised on our article of December 6, 2012, this article deals with some additional modifications in the procedures for the incorporation, control and election of managers of financial institutions.

The current economic scenario has led many companies to look for alternatives to face this moment of retraction

Brazilian Law No. 10,931/04 ("CCB Law") has brought significant improvement to financial and capital markets in the country.

The trial by the Plenary of the Federal Supreme Court on the inflation adjustment criteria, which the economic stabilization plans applied to savings accounts and now, decades later, may bring about an impact of billions of dollars to the Brazilian financial system, commenced in November 2013, and is still pending.

According to the Brazilian Law, construction contracts ("contratos de empreitada") are a sort of contract whose purpose is not the rendering of services alone but also the completion of the work by the contractor in compliance with the project developed/designed by the architect.

To settle a long-standing quarrel over the sharing of the Brazilian state VAT revenue, federal lawmakers have decided to change the Federal Constitution by approving the Amendment to the Constitution n.º 87.

The ISS tax was always paid by lessors under the presumption that on provision of services in their establishments, the law defining the authorities entitled to collect the ISS tax was being complied with.

Until the enactment of Provisional Presidential Decree 577 on August 29, 2012, later transformed into Law no. 12.767/2012, electric power concessionaires and licensees had the possibility of resorting to the judicial or extrajudicial reorganization procedure under Law no. 11.101/2005 to seek a solution to their financial problems.

Petroleum companies are constantly changing its assets portfolio across the globe guided by a combination of factors.

The Guarantee Fund for Length of Service (FGTS) is a legal and constitutional right that aims to protect the Brazilian employees in case they are terminated without cause by their employers.

The new Brazilian Code of Civil Procedure (CPC) enacted by Law nº 13105/2015 and enforceable as of March 2016 will affect all pending civil claims, including those of tax nature that are also governed by the rules of said code.

The Brazilian Internal Revenue Service released on 03/05/2015 a report with the outcome of federal tax inspections carried out during the year of 2014.