Informação de credibilidade
Brazilian Receivables Funds (known as FIDCs), financial institutions and other investors acquire and advance more than BR$100 billion in trade receivables annually, originated by companies in their sales of products and services. From the legal disputes that arise from sales of receivables, we identified points that acquirers should pay attention
When equity holders begin a process of partial or total sale of equity in Brazil, it is essential that its corporate structure is organized. Among the main legal instruments of
The Brazilian Internal Revenue Service (Receita Federal do Brasil) issued the RFB Normative Instruction 2.191, dated May 6, 2024, providing clarifications and adjustments regarding the taxation of prizes arising from
The Brazilian Ministry of Finance’s Prizes and Betting Secretariat, created in January/2024, is aiming the creation of an advertising regulatory framework for the sector in Brazil, based on international standards.
The offering of Agribusiness Receivables Certificates (CRAs) has been one of the main ways of raising funds by Brazilian agribusiness companies. Until December 2023, the accumulated volume of receivables backing
Compliance of “Know Your Client (KYC)” and its variation “Know Your Supplier (KYS)” are a fundamental item for any Brazilian or foreign organization that carries out the business of raising,
The self-regulator Brazilian Financial and Capital Markets Association (ANBIMA) recently signed an agreement regarding non-compliance with certification rules with a Brazilian fund manager of Equity Investment Funds (Fundo de Investimento
Under discussion in the Brazilian Senate, the proposal to amend the Brazilian Civil Code may impose liability on platforms for user-generated content. If approved under these terms, it will represent
In credit and equity investment transactions in Brazil, one of the most critical contractual sections for lenders and investors is the “Events of Defaults”. Whether in bilateral or syndicated loan
The Brazilian Executive Branch sent to the country’s Congress the proposed regulation of the Tax Reform. See below 5 of the key aspects of the proposed regulation: 1. Definitions of specific
Foreign lenders and investors who finance Brazilian companies via export prepayment, direct loan, equity, among others, must observe, provide in contracts and comply with regulations on ‘international sanctions’ to avoid
In a M&A transactions, it is essential to map all contingencies of the target company, through complete due diligence. However, there are situations in which some contingencies are not possible
One of the novelties brought about by the ongoing Brazilian tax reform is the proposal for a differentiated tax regime for players in the financial market, including fintechs and other
The Brazilian Internet Civil Act (Federal Law 12.965/14) regulates the use of the Internet and applications in Brazil. See below 4 points of attention for Brazilian and foreign companies doing
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