Newsletters
Contingency Planning In Family-Owned Businesses
Exposed Infidelity and Public Humiliation: When Love Becomes Grounds for Damages
O Tribunal de Justiça de São Paulo (TJSP), ao julgar a Apelação Cível nº 1008172-81.2024.8.26.0127, oriunda da Comarca de Carapicuíba, consolidou um entendimento relevante no Direito de Família: a infidelidade, por si só, não gera automaticamente o dever de indenizar. Contudo, quando acompanhada de exposição pública e intenção de humilhar,...
U.S. LLCs Under Brazilian Tax Authority Scrutiny: What Changes for Brazilians with Offshore Structures
A recente Solução de Consulta COSIT nº 56/2026 trouxe um alerta importante para brasileiros que investem ou estruturam patrimônio no exterior por meio de LLCs nos Estados Unidos. De forma objetiva, a Receita Federal consolidou o entendimento de que LLCs com sócios não residentes nos EUA e tratadas como entidades...
Approval of accounts in companies: a strategic moment for governance and alignment
In Brazil, it is common practice for companies to approve the accounts of their managers during the month of April, as, in most companies, the fiscal year ends on December 31. Accordingly, considering the legal requirement to deliberate within the four months following the end of the fiscal year, it is important to be mindful of the deadline for taking such action...
Choice of forum clauses after Law No. 14,879/2024: what has changed and the controversy over its application
Law No. 14,879, enacted on June 4, 2024, amended provisions of the Brazilian Code of Civil Procedure related to a common practice in both legal and business contexts: the so-called choice of forum clause. Traditionally, the Brazilian procedural system distinguishes between two types of jurisdiction for the exercise of judicial authority...