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 […]
Growth in investments in Brazilian assets could generate business opportunities
Brazilian investments in national assets grew by 14% in 2023 and reached R$5.7 trillion, according to the Brazilian Association of Financial and Capital Market Entities (Anbima). The “Collective Distribution of Investment Products” report, published by Anbima, shows a clear growth trend in the retail segment, with an average variation of 14.2%, between traditional, rising 14.3% […]
Retroactivity of the labor reform on current employment contracts
In a scenario marked by legislative transformations, Law No. 13,467/2017, better known as the labor reform, has emerged as a watershed, catalyzing changes in Brazilian labor relations. It is important to explore the challenges related to the judgment of the Superior Labor Court (TST) regarding the retroactivity of this reform, analyzing the elements that govern […]
Succession and estate planning: an opportunity to protect your assets before tax changes
In recent times, a series of changes to Brazilian tax legislation have highlighted the importance of succession and estate planning. One of these changes is the transition of states that previously adopted fixed rates for the Causa Mortis and Donation Transfer Tax (ITCMD) to a progressive model. This means it’s time to act, as the […]
Selic rate for updating judicial indemnities: everything right and nothing solved!
Since 2021, there have been many requests for review and interruptions in the judgment of REsp n. 1.795.982/SP, which will define under the general repercussion regime (binding decision for all courts in the country) whether civil debts should be updated using the Selic Rate or monetary correction and interest of 1% per month. On March […]
Main precautions to consider when selling a company
Selling a company is a strategic decision that requires a careful approach and meticulous planning. To this end, before starting the sale process, entrepreneurs must carry out a detailed valuation of the company in order to set a fair price and attract qualified buyers. This involves not only evaluating tangible assets such as equipment and […]
Is it bankruptcy’s turn?
Three years after the important reform of the Bankruptcy and Reorganization Law, the Federal Government intends to implement new changes to the corporate insolvency system, this time focusing on bankruptcy. This likely update should generate interesting opportunities for the stressed asset market. According to data from Serasa Experian, based on the 12 months to November […]
