Informação de credibilidade
After a long period of debate in Congress, the new Brazilian Startups Law (BSL) was published, which impacts Angel Investors, Accelerators, Venture Capital Funds and Corporate Venture vehicles. We list below 5 main points of attention regarding the new law: 1. Which Companies Qualify as Startups? Organizations, nascent or in activity,
The new Brazilian Startups Law has an important improvement from a tax standpoint but ended up leaving aside at least three aspects that would effectively make investing in startups more
Brazilian agribusiness is generating a virtuous volume in 2021 of M&A and funding transactions via financial and capital markets in BR$ and dollars. The transactions are ranging from asset acquisition (mostly land), and Joint Ventures, to
The remitting abroad as remuneration for the acquisition of Software as a Service (SaaS) are subject to Withholding Income Tax (IRRF), at the rate of 15%, as well as Contribution
Business expansion into Latin America and Brazil is on the agenda of several foreign companies, from startups to large corporations. Whether via commercial representation, distributors, joint venture and M&A, see
Social security contributions on gross revenue (PIS/COFINS) are levied on the positive exchange rate variation recorded in the sale of investment abroad by a Brazilian company. Such taxes are levied
The position of Investor Relations Officer (IRs) is key in Brazilian publicly traded companies. As the liaison between the company and investors, IRs and their fiduciary obligations have been subject
Mainly for foreign investors it is worth to notice that in Brazil is normal for a company to challenge a taxation in the Courts. It is a praxis that comes
Funding to Brazilian companies through issuance of Green Bonds grew 52% from 2019 to 2020, and already crossed the mark of BR$ 4 billion in 2021. Green Bonds are fixed income securities used
Equity Investment Funds (known as “FIP” – Fundo de Investimento em Participações) is the vehicle used by the venture capital and private equity industry for the acquisition of minority, majority or
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 of the
There are basically 2 taxation regimes for foreigners that invest in Brazilian real estate investment funds (“FIIs”) and some exceptions to take into account. There are special rules that can be very
Fundraising for Brazilian investment funds broke a record in the first quarter, with Receivables Investment Funds (FIDCs) raising BR$ 14.8 billion and Real Estate Investment Funds (FIIs) BR$ 14 billion,
It is important to analyze real estate investment funds (FIIs) as a whole to verify the overall tax impact of the investment. There are basically 3 important moments in the
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