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Found 544 articles

Football and CVM’s Contribution to the Country’s Economic and Social Development

The Securities and Exchange Commission (CVM), the regulatory authority for the capital markets, has been the object of public - and political - curiosity, from time to time, on the occasion, invariably, of an external and extreme event.

To Deed, or Not to Deed: The Pros and Cons of a Deed in Lieu

Amid soaring interest rates and the recent swell in commercial real estate loan workouts, borrowers and lenders alike are increasingly considering an alternative to the traditional and sometimes long and cumbersome foreclosure process: a deed in lieu of foreclosure

News in the Inspection Regularization of Restructuring Operations

In the now distant 1991 and derived from the Treaty of Accession of Spain to the European Communities, Spain incorporated into the Corporate Tax regulations a regime special tax that allowed the deferral of taxes that could be accrued in business restructuring operations.

AAT Decides: UPE To Corporate Beneficiary Is Not A Loan For Division 7A Purposes

The tax treatment of unpaid present entitlements (UPEs) has long been a subject of scrutiny and debate in the tax world. This article considers the recent key decision that challenges established practice of the Australian Taxation Office (ATO) to deem UPEs to corporate beneficiaries as Division 7A loans.

How Artificial Intelligence Is Transforming the M&A Practice

Artificial intelligence is having a major impact on merger and acquisitions practice. AI is being used to automate tasks, identify potential targets, evaluate targets, negotiate deals, and manage risk. This is leading to faster, more efficient, and more successful M&A transactions.