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Porto Alegre, RS
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Issuances of Agribusiness Receivables Certificates (known as “CRA”) reached BR$ 5 billion in 2020 and are becoming one of the main fund raising instruments for agribusiness companies in Brazil. CRAs are fixed income securities issued in Brazilian capital market, backed by receivables originated by commodities and agricultural products companies, cooperatives,
With respect to Income Tax on corporations, Brazil has 2 taxes. One is the Corporate Income Tax, at a rate of 15%, increased by a surtax of 10% when exceeds
The pandemic is generating a high volume of debt restructurings. See below 6 key points to be considered by lenders and investors when renegotiating commercial, banking, and corporate contracts in
Brazil has a tough tax legislation regarding “tax havens”, which are countries or regions deemed with favored taxation or privileged tax regimes (which do not tax income or tax it at a maximum
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