When doing business in Brazil, foreign investors are normally concerned with the most common types of corporate vehicle for incorporation, taxation, funding alternatives and with other relevant issues …
How to deal with Loans in Brazil
The most used alternatives to provide Brazilian subsidiaries with funds are the capital contribution and the foreign currency loans. After incorporation, and during its pre operational phase, …
Inclusion of ICMS amount in PIS and COFINS calculation basis is declared unconstitutional by STF
After 16 years of waiting, Brazilian Federal Supreme Court (STF) has provided - in October 10, 2014 – the decision as regards to the Extraordinary Appeal (RE) nº 240.785/MG, which concerns on the …
Amendment to the Arbitration Law – Modifications and Problematic Issues
Almost two decades after the enactment of the Arbitration Law (9.307/96) arises the Bill of Law No. 7.108/14, an initiative of the Senate (PLS No. 406/2013) to amend certain provisions of this …
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Transfer Pricing – A Challenge for Investors in Brazil
The rules stated by the Brazilian transfer pricing (TP) legislation are known for its complexity and for its model, which is quite different from OECD’s guidelines (international TP rules). Nordic …
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The Unseizability of the Homestead Right of the Real Estate Guarantor
The doctrine of the homestead right represents, since its constitution, one of the important instruments of legalization of the social needs created by the Brazilian politic economical context in …
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