STATUTORY PRECEDENTS & ANALYSIS
Articles & Legal Commentary
Sober analysis of Brazilian corporate law, cross-border M&A mechanics, tax restructuring, and regulatory risk in Brasília.
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…
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…
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…