Tax judgments for 2024: what can we expect?
Here’s an article, published on Fausto Macedo’s blog, by our partner Tatiana Del Giudice Cappa Chiaradia, on expectations for Brazil’s fiscal year 2024. Everything indicates that it will be a busy year, especially with the approval of the first stage of the tax reform and the resumption of the taxation of subsidies. “Several issues are […]
Candido Martins attends B18 Editora event
On Tuesday (06/02) and Thursday (08/02), our lawyers Maria Paula Carvalho Molinar and Igor Ferreira attended two events on Law 14.754/2023, which deals with the taxation of investments abroad. The first day of the event, sponsored by Editora B18, focused on the Taxation of Individuals’ Financial Investments Abroad and the second day focused on the […]
Chambers Global 2024 highlighted Candido Martins Advogados among the world’s leading law firms
The new Chambers Global 2024 guide, released today, highlighted Candido Martins Advogados among the world’s leading law firms in the areas of Corporate and M&A and Tax Litigation. In addition, our partners Henrique Martins and Tatiana Del Giudice Cappa Chiaradia were also listed among the leading professionals in their practice areas. The announcement reinforces our […]
Do FIIs and Fiagros gain from new market rules?
Will the Real Estate Funds (FIIs) and Agribusiness Chain Investment Funds (Fiagros) market benefit or be harmed by the tightening of the National Monetary Council’s (CMN) rules for issuing new Real Estate Receivables Certificates (CRIs) and Agribusiness Receivables Certificates (CRAs)? For our partner, Raphael Pires, who contributed to the article published on the fiis.com.br portal, […]
CM Women: Chat with Neivia Justa
Last week, we held our inaugural CM Women meeting, welcoming Neivia Justa for a motivating chat about her story and good practices for promoting gender equality in law firms. The aim of the conversation was to provoke analysis of the issues that will be addressed in 2024, with a view to future discussions on defining […]
Change in incentive bond rule leads to the cancellation of at least half of the fundraisings
The market is still digesting the National Monetary Council’s (CMN) new rule for incentive bonds, but one immediate effect is already expected: a drop in the number of offerings of securities such as real estate receivables certificates (CRI) and agribusiness receivables certificates (CRA). CMN Resolution 5.118 prohibited the issue of CRA and CRI backed by […]
Legal Framework for Warranties: administration of a linked account before the Public Notary in M&A transactions
With the publication of the Legal Framework for Warrantees (Law No. 14,711 of October 30, 2023), the Notary’s Law (Law No. 8,935 of November 18, 1994) was amended in order to allow the administration of a linked bank account, the so called “Escrow account”, before the notary’s office. Often used in M&A transactions, Escrow accounts, […]
Legal Framework for Guarantees and the Credit Scenario
Bill No. 4.188/2021, known as the Legal Framework for Guarantees, was signed into law in 2023 and converted into Law No. 14.711/2023. Its aim is to help reduce interest rates and increase competition by minimizing barriers to entry in the sector. According to the Ministry of Economy, the changes will help companies obtain cheaper, simpler […]
Tax changes make it easier to choose a private pension plan
The new law 14.803/2024, which came into force on January 10, allows participants in supplementary pension plans to choose the tax regime when they receive the benefit or when they first redeem the accumulated amounts. The change should benefit investors, who will be able to decide in the future, when they are clearer about which […]
2024: the future of tax law has already begun
If 2023 was registered by innovations in the legislation related to tax practice, 2024 could be the year in which we begin to experience a new environment for business. Taking a brief look back at the main changes in tax legislation that we had in 2023, we can mention: Simplification of taxes on consumption: considered […]