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The usufruct of companies’ shares is a form of succession and corporate planning often forgotten by people. It has great advantages for specific cases and offers high legal certainty. The

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

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

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