Latest posts
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Tax Reform Transition Rules and Foreign Subsidiary Dividend Withholding
The implementation of Brazil’s constitutional tax reform introduces dual consumption taxes while re-opening debate on the taxation of cross-border dividend distributions.
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Minority Shareholder Protections Under Proposed Brazilian Corporate Law Revisions
Recent legislative proposals in Brasília aim to rebalance voting power in publicly held corporations, altering how foreign institutional investors calculate control premiums.
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Cross-Border Asset Acquisitions and the Limits of Brazilian Successor Liability
Foreign buyers acquiring distressed Brazilian assets often rely on judicial isolation mechanisms under the Bankruptcy Code, yet regulatory tax claims frequently test these statutory boundaries.