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Tax 08/04/2022

WHEN THE TAXPAYER DIES: THE EMBLEMATIC ESTATE INCOME TAX RETURN

Not even death escapes the ‘Leão’ [Lion – the animal-symbol representing the Income Tax Return in Brazil]. What at first seems to be an unusual pun is actually a Brazilian reality unknown to many citizens. According to the tax legislation, the natural person of the taxpayer is not extinguished immediately after his death, but continues…
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Agribusiness 28/03/2022

AGRARIAN COMPLIANCE: THE OPPORTUNITIES OF THE SEAL MAIS INTEGRIDADE

Brazil stands out as one of the largest commodity producers in the world, leader in the cultivation and export of soy, corn and beef to several countries in the Americas, Europe and Asia. According to data from the Ministry of Agriculture, Livestock and Supply (MAPA)[1], the volume of exports from the primary sector – especially…
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Corporate 25/03/2022

CRYPTOCURRENCY TAXATION: ADVANCE OR VIOLATION OF LEGALITY?

After the global economic recession caused by the SARS-CoV-19 pandemic, many Brazilians see the digital currency market as a profitable and simple investment. Also known as cryptocurrencies or virtual currencies, such financial assets resemble currency in its traditional sense, with the big difference that the latter is controlled by an agency or government – ​​the…
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Credit Recovery 22/03/2022

COURT-SUPERVISED REORGANIZATION: AN ALTERNATIVE FOR AGRIBUSINESS?

With the advent of Law 14.112 of 2020, the rural producers are expressly included as a legitimate party for the distribution of a Court-Supervised Reorganization process, provided that the requirements required by the legal rules are met. However, we need to keep in mind that Court-Supervised Reorganization is not necessarily an alternative to protect the…
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