Substantial Consolidation: What is it and when to use it?
By: Vitor Ferrari and Ivan Kubala Originating from the American jurisprudential system, Substantial Consolidation is a mechanism for resolving insolvencies of business groups through the unification of their debts and creditors. Its objective is to unify the assets and liabilities of companies in an economic group so that all companies in the group […]
PL 815/22: New possibilities for cooperatives
By: Vitor Ferrari and Ivan Kubala On April 4, 2022, federal deputy Hugo Leal (PSD/RJ) presented Bill No. 815/2022, which regulates the reorganization of cooperative societies, amending provisions of Law No. 5,764/71. On May 18, 2022, the Bill was referred to the Committee on Economic Development, Industry, Commerce and Services […]
Debt of a company incorporated by a company undergoing recovery is subject to universal judgment
By: Vitor Ferrari and Ivan Kubala In the judgment of Special Appeal No. 1,972,038 – RS, the 3rd Panel of Ministers of the Superior Court of Justice understood that the debts belonging to the company Oi Internet, incorporated by the company Oi Móvel, must be subject to the incorporating company’s judicial recovery plan. The understanding of the judges was unanimous […]
Uber Case – Repercussion of the M&A operation
By: Leonardo Neri Some time ago, the Uber case became known for how the impact of Privacy & Data Protection can directly impact a massive mergers and acquisitions (M&A) transaction. Uber had been valued at $70 billion in the market at the time. And SoftBank wanted to acquire it. However, […]
Reference Form Version 2023 Available
By: André Jerusalmy The Brazilian Securities and Exchange Commission (“CVM”), through its Corporate Relations Supervision Office (“SEP”), published Circular Letter CVM/SEP 4/2022 to inform publicly traded and foreign companies about the ongoing migration process for the registration and reference forms used in the Empresas.Net system to the web platform. From […]
ITR World Tax Recognition
Mazzucco & Mello Advogados was recognized as one of the leading law firms in the country by ITR World Tax in the categories: General Corporate Tax, Tax Controversy and Indirect Tax.
STJ allows deduction of payments to administrators and advisors from IRPJ
On August 16, the 1st Panel of the Superior Court of Justice (STJ) ruled that companies can deduct income tax (IRPJ) from all payments to directors and board members, not just fixed monthly amounts. According to the STJ, this measure will affect […]
Province of Mendoza Now Accepts Cryptocurrencies for Tax Payments
By: André Jerusalmy Despite the severe economic crisis the country is facing, Argentina has recently been one of the countries that has most signaled favorably toward the adoption of cryptoassets in its economy, and the economic crisis and high inflation may have fueled this movement. Thus, the Mendoza Tax Administration (“ATM”) began […]
ANPD publishes the Dosimetry Policy and Punitive Application for those who fail to comply with the rules
Por: Leonardo Neri Em oportunidade recente, a ANPD, agência reguladora da LGPD, disponibilizou as medidas administrativas que serão tomadas de forma punitiva para aqueles que descumprirem as regulamentações da Lei Geral de Proteção de Dados, consoante dispõe os artigos 52 e 53 da referida Lei. Recentemente, ocorreu mais um passo marcante para credibilidade da LGPD. […]
Signing of Technical Cooperation Agreement Between CVM and BNDES
Por: André Jerusalmy No mês de agosto foi assinado o acordo de cooperação técnica entre a Comissão de Valores Mobiliários (“CVM”) e o Banco Nacional de Desenvolvimento Econômico e Social (“BNDES”), visando estimular o uso da inovação financeira e das finanças sustentáveis para promover o desenvolvimento do mercado de valores mobiliários. Importante frisar que referido […]