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Trade; Receivables | Unveiling Trade of Receivables in Brazil Using ‘Duplicata Escritural’: Legal Impacts for Suppliers, Buyers and Lenders of a US$1.8 Trillion Market

Brazilian financial institutions will only be able to acquire, discount, or receive as collateral commercial receivables from Brazilian companies through “duplicata escritural” – an electronic form of draft, starting in 2027. The current schedule set by Brazilian Central Bank (BCB) foresees the transition starting with large issuing companies in June

Sharing a new business or project through a joint venture requires prior alignment among the partners involved, not only for the sake of the new venture itself but, crucially, to

Manufacturers may be entitled to expand their use of ICMS credits based on intermediate products.  The Federal Supreme Court  (STF), in its ruling on Issue nº. 1465 (RE nº. 1.424.015/SC),

The Pre-Export Financing is an essential tool for fostering Brazilian exports. Through this transaction, financial institutions advance, in local currency, the funds exporting companies need to structure the production phase

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