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Found 91 articles

Holding Companies: Modifications in the IRAE for Passive Income from Abroad

One of the main changes refers to passive income, which would now be taxed by IRAE if they did not meet certain conditions established in the regulations, and which is of special interest for holding companies.


Taxing Crypto-Assets

It’s known that virtual currency or cryptocurrency1 represents a digital value that, unlike the reality we were familiar with until then, is not issued by a central bank, electronic money institution or any other credit institution. Thus, also for this reason they are, in many legal systems, an alternative to the actual coin.


Football, the SAF Law and the Securities and Exchange Commission (CVM)

How can the country that generates the most players on the planet (approximately 11% of all businesses involve Brazilians) produce a billionaire and unpayable debt, from the perspective of the current clubs?


Good Practices for Good Governance of Foundations and Corporations

In foundations and corporations, both non-profit entities, the governance function must be oriented towards fulfilling the mission, which is the ultimate goal of this type of organization.


Methods for Avoiding Disputes in the Case of Business Succession

Legal disputes in connection with business successions are on the increase. This applies in particular to disputes under inheritance law, company law and tax law.