Informação de credibilidade
The Brazilian Receivables Fund, known as “Fundo de Investimento em Direitos Creditórios – FIDC”, can be an attractive vehicle for investors, controlling shareholders and economic groups that have a volume of receivables payable to suppliers and from clients in Brazil, aiming at capturing “marginal gains”. Nicknamed as “Supplier” and “Client”
Well-drafted clauses do not prevent the unforeseen, but they have the power to avert significant losses when an unforeseen event occurs within the contractual relationship. Long-term contracts, such as those
Companies have until December 2026 to review their tax calculations for the past five years and ensure that, starting in 2027, any identified PIS and Cofins credits are automatically applied.
When a real estate developer faces a severe financial crisis, one of the first questions that arises for banks, funds, and investors is: are the ongoing developments protected? Can the
A well-structured monitoring policy can protect a company’s assets without increasing its exposure to labor liabilities. Companies have the right to monitor their assets, oversee corporate equipment, and ensure that
Brazil holds a strategic global position in the exploration of critical minerals, such as lithium and rare earths, representing an opportunity for domestic and international lenders and mining companies. With
A partner’s departure is rarely just a legal matter in Brazil. The decision is, first and foremost, strategic, yet it must be grounded in legal requirements. When the relationship between
Under Law nº 14.789/2023, ICMS tax benefits are now, as a general rule, subject to IRPJ and CSLL taxation. The legislation now permits the calculation of a tax credit provided
In July 2026, the Brazilian Federal Government issued two ordinances that strengthen and expand the regulatory framework for the advertising of fixed-odds betting. The Interministerial Ordinance MF/SECOM/MJSP No. 73/2026, which
The biggest failure in outsourcing lies not in hiring, but in the lack of management. Companies that fail to monitor their contractors often discover this problem only when they are
What steps should foreign creditors and investors take to collect on defaulted debts owed by companies in Brazil? The annual volume of non-performing loans and other credits held by foreign
The value of an acquisition lies not only in the agreed price but also in the legal certainty regarding the underlying assets. In Brazil this presents a major challenge when
Importers assessed a 1% customs fine may benefit from recent decisions by CARF – the Administrative Council for Tax Appeals which have set aside the application of this penalty. To
Brazil’s Superior Court of Justice (STJ) ruled on Special Appeal No. 2,261,458/SP, with Justice Raul Araújo as the reporting judge, in a decision published on June 30, 2026. The case
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