ICMS Rate Differential: What’s New?
The requirement of ICMS tax differential (DIFAL) in interstate operations destined for final consumers has always been the subject of doubts and discussions. The matter is complex. The agreements published by the National Council for Finance Policy (CONFAZ) do not help and neither do the States. We will try to explain the problem of DIFAL […]
Cracked structure?
This week’s edition of ISTOÉ Dinheiro brings an article with the participation of our lawyer Raphael Pires. The specialist explained the CVM case, which suspended the decision about a real estate fund. The discussion is about how to calculate the income that is distributed to shareholders. “The CVM’s intention was to prevent managers from distributing […]
CVM suspends decision about real estate fund
The CVM has temporarily suspended a decision that affected the Maxi Renda real estate fund (MXRF11) regarding the form of calculation in the distribution of earnings to shareholders. With great repercussion in the market, a reconsideration request will be analyzed by the autarchy. In a report by Valor Econômico, Candido Martins’ lawyer Raphael Pires explains […]
CVM decision about real estate fund
The CVM’s decision about the distribution of dividends of the Maxi Renda real estate fund (MXRF11) surprised the market. The autarchy requested that the FII start distributing dividends to shareholders only when there is accounting profit and not on the cash basis. Our lawyer Raphael Pires commented on the issue in reports by Suno and […]
Will the Brazilian tax reform be approved in 2022?
2022 started with a question: will the Brazilian tax reform be finally approved? Year in, year out, we still don’t have an answer to this matter. In 2021, the tax reform bill, proposed by the economic team of the government, was approve by the Chamber of Deputies but got stucked in the Senate. The expectation […]
How the PEC of Precatórios affects creditors but opens a great investment opportunity
In the article in Your Money, our partner Tatiana Del Giudice Cappa Chiaradia explains how the payment of precatórios was and how it has become after the PEC is enacted in Congress in December 2021. According to the specialist, the rolling over of the debt can create a “snowball” in the public accounts in the […]
Full schedule for Brazilian Securities and Exchange Commission in 2022!
In the last month of 2021, the Brazilian Securities and Exchange Commission (CVM) released its Regulatory Agenda for 2022 and it is full! For the public hearings planned, the highlight is the long-awaited specific regulation of the Fund for Investments in Agroindustrial Productive Chains (Fiagro). In August 2021, the CVM published CVM Resolution No. 39, […]
PEC of precatórios afflicts those who have been waiting decades to receive money from the government
With the changes suggested by the PEC of the Precatórios, the time for payment to creditors will be even more uncertain. Our partner, Tatiana Del Giudice Cappa Chiaradia, talked to reporter João José Oliveira from UOL – Universo Online about the impacts that the proposal may bring. The specialist at Candido Martins explains that the […]
For economists, permanent allowance of R$400 disrespects spending law
In an article on UOL – Universo Online, our partner Tatiana Del Giudice Cappa Chiaradia comments on the PEC of Precatórios. The rapporteur of the proposal suggested making the Brazil Aid permanent at R$ 400. With the limitation on the payment of precatórios, the government’s intention is to create a budget surplus to finance the […]
Henrique Martins is included in LACCA Approved 2022 in the Corporate and M&A area
Our partner Henrique Martins has been included for another year among the leading Corporate and M&A lawyers in the LACCA Approved Guide! The list of the yearbook, prepared by the Latin American Corporate Counsel Association (LACCA), was based on hundreds of votes received by the publication during the year from directors and managers of legal […]