The court-supervised reorganization of corporations introduced by the Brazilian Reorganization and Bankruptcy Law (LRF) arose in order to lower credit risk and achieve greater reductions in interests accrued on financial loans. However, little has been said about the fact that the LRF has introduced several capital market protection mechanisms, which is discussed in this article.
Policies that promote social and environmental justice should be integrated with the traditional production and consumption economy. Financial institutions play an important role in that economic model. Learn how credit-granting policies can work alongside the Brazilian government to achieve social and environmental sustainability.
The Real Estate Survey is being conducted by members of the Lex Mundi Real Estate Practice
Group. This multi-part survey of Issues in Real Estate Investment and Finance presents jurisdictional overviews of real estate investment and financing laws in jurisdictions around the world. This survey covers four general topics: foreign investments, ownership of real property, finance and commercial leasing.
A review of strategies to reduce social security contribution costs under Brazilian law.
A review of changes to Brazilian laws related to social security contributions. In some economic sectors, Brazilian law reduce social security contribution requirements to encourage growth.
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.
This article highlights the most significant modifications to the Brazilian Corporation Law over the past 40 years.
These tables are for quick reference only. They are not intended to provide exhaustive procedural guidelines, nor to be treated as a substitute for specific advice. The information in each table has been supplied by the authors of the relevant chapter.
Tax incentives granted at the federal level bolster the Brazilian economy. Those incentives apply to the oil and gas industry, in particular. Learn more about the Special Customs Regime of Export and Import of Goods destined to Exploration and Production of Oil and Natural Gas (“REPETRO”), which is one of the main incentives applicable to this industry.
This article explains Law no. 8,212/91, which sets forth labor accidents insurance tax rates.