R&F Informa


Brazil’s Securities and Exchange Commission improves transparency rules in the capital market with the innovations brought by Rule No. 552/14

By Luciana Burr and Bruna Fernandes Caravela Flor Silva On October 9, 2014, Brazil’s Securities and Exchange Commission (local acronym CVM) published Rule No. 552 (the ‘ICVM 552’) changing CVM Rule No. 480/09, which governs securities’ […]

Tax on Services and the export of services

By Daniela Floriano and Carlos Eduardo Gonçalves Amendment No. 37/2002 to the Constitution changed article 156, ‘II’, paragraph 3 of the Constitution to determine that the minimum and the maximum tax on services (local acronym ISS) […]

Tax havens and favored taxation countries – a change in definition

By Bruno Henrique Coutinho de Aguiar On December 1, 2014, the Ministry of Finance issued an Ordinance changing the definition of ‘favored taxation countries’, i.e., countries and jurisdictions that are deemed tax havens or that offer […]

Juiz não pode negar recuperação judicial aprovada em assembleia de credores

Por Kleyderson Toffalini e Ligia Azevedo Ribeiro Recente decisão proferida pela Quarta Turma do Superior Tribunal de Justiça (STJ), recurso especial nº 1359311, adotou entendimento de que, cumpridas as exigências legais, o juiz deve conceder a […]