Informação de credibilidade
With the liquidity in the Brazil’s financial and capital markets, Brazilian companies that plan to raise funds should implement solid corporate governance as a condition for accessing credit and equity. Governance is the set of management controls that aims to give confidence and transparency in corporate information, regardless of size.
Recently, credit has become more expensive in Brazil, as the rate of the Tax on Financial Operations for credit operations (IOF-credit) was increased immediately, by a Decree of the Executive
Memorandums of Understanding (MOUs) are widely used in M&As, Joint Ventures and commercial partnerships in Brazil. MOU is a preliminary legal instrument for Brazilian law perspective, which summarizes the basic terms and conditions
The category of investment fund in Brazil – “FIAGRO” (the Agribusiness Investment Fund), is a vehicle for the agribusiness development, expanding the investment possibilities in the sector. FIAGRO’s constitution and
Lenders and investors now have a new credit note to document credit equity transactions in Brazil with Brazilian limited liability companies (called sociedades limitadas or simply “Ltdas.”), which is the Commercial Note (Nota
Brazil is undergoing a structural tax reform. The first bill, regarding the Income Tax, was approved by the lower House of Representatives and is on its way to the Senate.
Foreign lenders should pay close attention to the preparation of Term Sheets (TS) in credit transactions in Brazil. As it constitutes a preliminary contract, TS is an offer of credit
There are 3 key aspects related to taxation on foreign investments in Brazil that all investors always are concerned about. While the Tax Reform is not consolidated, it is important to
Joint Venture (JV) is a legal format widely used for business expansion in Brazil, from agribusiness, technology to metal mechanics. It is a structure that requires careful negotiation, as it
The Convertible Loan Agreement (to converse a loan into equity) is widely used to instrumentalize investment in companies, mainly startups. It is necessary to pay attention to two points: 1.
The Brazilian Fintech market is experiencing a growth boom in 2020/21, and with it the need to pay close attention to the Compliance of each sector’s regulations to avoid the
A company’s due diligence in tax and fiscal matters must carefully consider legal contingencies and review the criteria for provisions. A proper analysis of the provisioning goes beyond the due
Financial institutions, fintechs, fund managers must pay special attention to compliance with the Brazilian General Data Protection Law (knowns as LGPD). As, in general, they have access to and process
Taxwise, when due diligence is carried out, it is interesting to consider the existence in progress and/or possibility of entering a tax debt reduction program (Refis). In Brazil, it is
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