This Quick Overview addresses the legal adversities and the impacts faced by the supermarket industry under Brazilian legislation that should be carefully analyzed not only by foreign investors, but also by domestic investors on a daily basis.
This guide provides an overview of the important issues involved in the financing of real estate projects, including such topics as the method for creating a security interest or lien on real property, interest rate limitations, and licensing requirements for lenders in each jurisdiction.
What legislation is applicable to insolvencies and reorganisations? What criteria are applied in your country to determine if a debtor is insolvent?
As a general rule, no minimum corporate capital is legally required for a limited liability company. It is usually suggested that the amount of the corporate capital be consistent with the initial operational needs of the company. In the event that a higher amount is needed afterwards, the partners may increase the corporate capital amount at any time, provided that the initial corporate capital has been fully paid-in. This article discusses liability, obligations, and other legal issues associated with partners’ capital, in accordance with Brazilian laws.
This primer describes the procedures for the elimination of double taxation in 25 countries.
A review of how recent changes to Brazilian bankruptcy law affect the ability of electric power concessionaires and licensees to address financial problems with judicial reorganization.
This InfoPAK (now known as an ACC Guide) provides a "question & answer" guide to corporate crime, fraud and investigations in Brazil. This guide gives a high level overview of matters relating to corporate fraud, bribery and corruption, insider dealing and market abuse. In addition, it summarizes money laundering and terrorist financing, financial record keeping, due diligence, corporate liability, immunity and leniency, and whistleblowing.
A discussion of the tension between Brazil's bank secrecy laws and governments' need to collect data on unpaid taxes.
A discussion of the Foreign Account Tax Compliance Act's (FATCA) reach beyond US borders, with specific focus on how Brazilian banks comply with the law.
A review of Brazilian corporate taxes at the federal, state, and municipal level.