How and why to incorporate ESG factors into business?
First of all, it is important to clarify that it is no simple task to measure the degree of compliance of each company and what practices are required in each segment of activity to meet ESG objectives and factors. The methodologies are diverse and the study of this science is wide-ranging. These are changing criteria […]
Rural credit: learn how to facilitate access for farmers
Agribusiness accounted for an impressive 24.8% of GDP last year, according to the Center for Advanced Studies in Applied Economics (Cepea/Esalq/USP) and the Confederation of Agriculture and Livestock of Brazil (CNA). Despite this, only 15.5% of producers accessed rural credit during the period analyzed in Brazil’s last Agricultural Census. But how can this reality be […]
Succession planning in the agro-industrial enterprise
In recent decades, agribusiness has been gaining more and more prominence in the world economy and in business activity, requiring its administrators to manage resources and production processes efficiently. Professionalization encompasses the application of strategic planning practices, training and qualification of people, financial control, logistics and marketing, as well as increasingly strategic investments in technology. […]
Incentives for industrial modernisation: understand accelerated depreciation in Law 14.871/2024
The Federal Government has sanctioned Law No. 14,871/2024, which authorises companies that opt for real profit to use accelerated depreciation for new machinery, equipment, apparatus and instruments destined for fixed assets. The sectors benefiting from this depreciation rule will be listed in a Decree to be issued by the Executive Branch. Check out the details! […]
Challenges of AI regulation in the M&A sector
With the rapid development of highly complex disruptive technologies, innovative tools such as Artificial Intelligence (AI) and the blockchain protocol are increasingly gaining ground in the legal market, with an emphasis on the M&A sector. In addition to optimizing operational efficiency, analysing data, automating processes and guaranteeing the integrity of transactions and/or their respective data, […]
Mariana Piva is the new head of the Labor practice at Marcos Martins Advogados
We announce the arrival of Mariana Piva as the newest member of the firm’s team of specialists. She will take over as the new head of the Labor area, which focuses on companies, providing legal assistance in preventive, advisory, judicial or administrative litigation. With a degree in Law, specializations in Labour Law and Labour Procedure […]
Growth trends in the M&A market
In 2023, political and economic uncertainties on a global scale resulted in a drop in mergers and acquisitions (M&A) transactions in Brazil. According to the report Brazil – Annual Report 2023, published by TTR Data, we had a total of 2,008 M&A transactions compared to 2,387 transactions completed in 2022, which represents a drop of […]
What will be the future of offshore companies?
In recent years, offshore companies, legal entities established in foreign jurisdictions, have played a significant role, offering opportunities not only for the corporate structuring of companies, but also for individuals with substantial resources for the purposes of tax optimization, expansion of operations, asset protection beyond Brazilian borders and diversification of investments. However, with recent changes […]
Tax glossary: a complete guide to understanding tax language
The complexity of Brazilian tax legislation is an undeniable fact. In this sense, there are many terms in the tax field and understanding this language can be a challenging process. Understanding tax language is fundamental to correctly interpreting tax laws and regulations and making strategic decisions on financial and tax issues. In order to guide […]
Corporate structuring in agribusiness: alternatives for accessing credit in Brazil
Brazil’s latest Agricultural Census presents a very interesting picture of financing in Brazilian agribusiness in recent years, allowing a critical reading of access to financial resources and offering important conclusions and lessons regarding the obstacles between production and credit. One of the tables in the census shows a challenging scenario: only 15.5% of producers accessed financing credits in […]