MP on taxation of investments abroad includes cryptos to curb tax evasion
The regulation of the automatic taxation of the profit of “offshores” held by Brazilian individuals is under debate in Congress (via MP 1172, which incorporated the content of MP 1171). One of the novelties is the inclusion of cryptoassets as financial assets that may attract taxation in Brazil, if traded by the offshore. Our lawyer […]
What is changing in the taxation of income abroad
The procedures for calculating and taxing income abroad are in transition in the country. One of the milestones is Provisional Measure (MP) No. 1,171/23, which was published in April this year. The text, which also amends the monthly table of the Individual Income Tax (IRPF), standardized the rules of incidence of the IRPF on the […]
Col du Tourmalet
Another year has gone by! That is 13 in total! And here I am sharing my thoughts about our last 12 months, or in fact about the last 13 years! For the 12-year article I researched what the number 12 means and during my research I came across an interesting fact – “A baker’s Dozen” […]
Media for Equity: How companies are funding themselves without spending a penny
Risk aversion, high interest rates and a lot of caution. This is the scenario observed by those looking for funds in 2023. However, many companies (especially startups) are looking to realize their business plans without money and debt. But how is this possible? Through transactions called “media for equity”. These transactions that are now becoming […]
Next week, the 1st Cryptoecomomy Congress of OAB / SP begins
Next week, the 1st Cryptoecomomy Congress of OAB / SP begins. On 07/28 at 10am, our lawyer Adriano Milanesi Sutto will participate, together with members of the Special Commission on Technology and Innovation of OAB SP (Crypto, Fintechs & Payments Center), in the panel “Tax Aspects and Cryptoassets”, addressing the challenges of this sector and […]
Federal taxation of software: increase in the tax burden and new disputes with the Tax Authorities in sight
The taxation of operations involving software has been controversial for over a decade and 2023 has been a year of relevant news on the subject. In the first half of the year, the Federal Revenue of Brazil (RFB) issued some responses to formal enquiries, which bind all of its inspection activity and which in practice […]
A new guideline has just increased the tax burden for Brazilian companies acquiring foreign technology
A new guideline has just increased the tax burden for Brazilian companies that acquire foreign technology and commercialize software locally. It is already the third manifestation of the tax authorities on software taxation rules this year alone. Brazilian companies that buy software from international suppliers may now have to pay two federal taxes that were […]
Business merger: what is it, what types and how does it work?
According to data released by KPMG, in 2022, the Brazilian mergers and acquisitions (M&A) market registered 1,752 transactions worth BRL 440.4 billion. In the report for B3’s Bora Investir, our partner Mateus Lopes da Silva Leite explained how the process of mergers of companies takes place and the legal aspects that involve these operations. Access […]
Candido Martins Advogados was included by Leaders League Brazil among the pre-selected firms for voting
Candido Martins Advogados foi incluído pela Leaders League Brasil entre os escritórios pré selecionados para votação aberta de sua premiação anual Brazil’s Leading Lawyers Awards, que acontecerá em novembro em São Paulo. O escritório concorre na categoria na categoria Small and Mid-Cap M&A. Os mais votados pelo público geral serão finalistas da premiação. O vencedor, […]
Advancements and uncertainties about the bill that changes Brazil’s Law of Corporations
Early last month, June 2023, Brazil’s Ministry of Finance presented a reform bill (PL 2925/2023) which proposes relevant changes to the Brazil’s Law of Corporations (Law 6.404/76) and to Law 6.385/76, which deals with the Brazilian securities market. The goal is to improve the protection mechanisms for minority shareholders and other company investors in Brazil […]