Informação de credibilidade
As condition for accessing credit and equity in BRL, US$ and Euro, Brazilian companies should implement solid corporate governance. Governance is the set of management controls that aims to give confidence and transparency in corporate information, regardless of size. In fundraising, governance provides lenders/investors with conditions to price the risk
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
The Brazilian agribusiness sustained growth prospects for the coming years has called the attention to several types of local and foreign lenders seeking to finance the sector in local currency
Companies headquartered or with branches in Brazil must be aware of 3 tax compliance points in order to operate regularly, and to be prepared for corporate events such as M&As
The number of Fintechs authorized by Brazilian Central Bank (Bacen) has grown 420% over the last 3 years and are openning opportunities for foreign investors, retailers, and economic groups willing
Tax Due Diligence is a key part of equity investments in Brazil, such as M&A, Venture Capital and Private Equity. Brazilian law has been recently improving, bringing new specific rules
With the volume of credit and venture capital at record levels in Brazil, domestic and foreign lenders and investors need to pay attention to their contracts and understand which affirmative
There are specific tax-wise aspects when a due diligence is carried out in Brazil. Besides looking for tax debts and liabilities, it is extremely important to consider judicial actions filled
The volume of credit facilities in BR$ and foreign currency for Brazilian companies is at high levels, given the greater appetite of traditional lenders, such as banks and credit cooperatives,
The managing shareholder/administrator at the time of the irregular dissolution of a Brazilian company is liable with his personal assets for the company’s debts. This is the most recent position
Memorandums of Understanding (MOUs) are widely used in M&As, Venture Capital, Joint Ventures and commercial partnerships in Brazil. MOU is a preliminary legal instrument for Brazilian law perspective, which summarizes the basic
Brazilian agribusiness companies that pay two taxes on their gross revenue (known as PIS/COFINS and FUNRURAL) may seek in court the removal of the FUNRURAL tax. The legal foundation is
It is common in venture capital funding rounds with foreign investors that Brazilian startups are required to transfer corporate control abroad. See below 3 recurring points on this topic that
In favorable caselaw for Brazilian and foreign lenders and tradings, the Brazilian Superior Court of Justice (STJ) established that agricultural products (soft commodities) do not fit the concept of ‘essential
* Mandatory fields
