candido martins cukier

candido martins cukier

ARTICLES

Category [en]

The lawyers at Candido Martins Cukier like to share their experiences.

That is why some initiatives were created to provide this sharing, such as the CMC Book Club, CMC Women and CMC Newsletter. It is a collaborative office in which each lawyer can express himself in the way that suits him in each of these initiatives.

regime-facil

Simplified Regime: regulatory simplification and impacts for small and medium-sized companies in the capital markets

The Brazilian Securities and Exchange Commission (CVM) has been promoting several regulatory modernization initiatives aimed at making the Brazilian capital ...

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calculo-icms

More of the same? Debate begins on the inclusion of IBS/CBS in the ICMS tax base

In recent weeks, the states of Pernambuco and São Paulo, as well as the Federal District, have taken a stand ...

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#CMC Newsletter

Share bonuses and the taxation of dividends: can we increase the acquisition cost of shares after PL 1,087/2025?

Bill 1.087/2025, unanimously approved by the National Congress, proposes a significant change to the Brazilian tax system by introducing a ...

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#CMC Newsletter

Bill No. 1,087/25: dividends declared in 2025 and paid until 2028 – exemption or trap?

Following approval in the Federal Senate, the wording of Bill No. 1,087/25 continues to raise doubts as to whether profits ...

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The Challenges of Split Payment in Tax Reform

Among the various new features introduced by Tax Reform, split payment, or “fractional payment,” stands out. It’s one of the ...

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#CMC Newsletter

The Unattainable Quorum: When Debt Becomes a Trap

One of the biggest problems in fixed-income public offering negotiations typically arises after the offering closes: how to deliberate when ...

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#CMC newsletter

Simplified Regime: regulatory simplification and impacts for small and medium-sized companies in the capital markets

The Brazilian Securities and Exchange Commission (CVM) has been promoting several regulatory modernization initiatives aimed at making the Brazilian capital ...

regime-facil
Share bonuses and the taxation of dividends: can we increase the acquisition cost of shares after PL 1,087/2025?

Bill 1.087/2025, unanimously approved by the National Congress, proposes a significant change to the Brazilian tax system by introducing a ...

Bill No. 1,087/25: dividends declared in 2025 and paid until 2028 - exemption or trap?

Following approval in the Federal Senate, the wording of Bill No. 1,087/25 continues to raise doubts as to whether profits ...

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candido martins cukier