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56 Results

Resource Listings

Articles

Doing Business in Uruguay

By Guyer & Regules

This guide provides a comprehensive overview of the various factors that companies should consider when establishing a business in Uruguay.

Articles

Understanding the Rules of the Road for Acquiring Companies in Brazil and India

By Robert Loewer, Stephen Sayre and Mona Pearl

Before your company begins acquiring raw material suppliers in Brazil and/or India, you need to learn a number of things about the acquisition process in each country. For example, why are asset sales so difficult in both countries? What are the consequences of jettisoning existing employees of the target? Read on to find out.

Articles

Incident of Disregard of Legal Entity Under the New Brazilian Procedural Framework

By Fabio de Almeida Braga, Demarest Advogados

This article points out that in case the corporate purpose of the legal entity is distorted, deviating the company from its goal for acts deliberately performed by its members, officers and managers, or, further, if such individuals cause improperly a confusion between their own assets and legal entity’s, the abuse of corporate entity is acknowledged, with the legitimation of court intervention, establishing the effects on the private assets of members and officers, who become equally and jointly liable for company’s obligations.

Articles

New Taxpayer Monitoring System Aims to Increase Tax Compliance (Brazil)

By Manhães Moreira e Ciconelo Sociedade de Advogados

Last year, the Internal Revenue Service published Ordinance 1,793/2013, which lays out new criteria for monitoring high-value corporate taxpayers. The goal is to increase tax compliance and tax revenue. This article views which taxes are covered by the corporate tax monitoring programme.