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RANKINGS AND AWARDS
The kick-off of complex corporate, financial, and commercial transactions with Brazilian parties must be made with the formalization of preliminary contracts, such as Term Sheet, Memorandum of Understanding (MOU) and Letter of Intent (LOI). A recurring question is when to use either type of legal documents. 1. Term Sheet: Although it is not a
In Brazil, the Donation, Gift and Inheritance Tax (known as ITCMD) is levied by each state. This tax covers transfers of property, money, equity holdings or assets in general. In such
2020 was marked by the return of public share offerings (IPOs) in the Brazilian market. From real estate developers to tech companies, there was a resumption of offerings flow that
The Brazilian Superior Court of Justice (STJ) caselaw, that was settled since 2012, has changed due to a recent case-law allowing Withholding Tax (IRRF) to be imposed over remittances related
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