Ana Paula Martinez, Alexandre Ditzel Faraco and Mariana Tavares de Araujo authors the chapter on pharmaceutical regulatory law on Brazil

Goodwill tax amortization stands out as the most relevant tax benefit when speaking of M&A in Brazil, but unorthodox corporate reorganizations coupled with tax authorities’ illegal interpretations have cast a shadow over the incentive.

The “Wed-and-Divorce” is a highly complex M&A structure designed to allow taxpayers to benefit from the deduction of expenses incurred with the goodwill amortization. Nonetheless, it is also one of the most rewarding, making it a highly risky...

Brazilian tax authorities have limited the deduction of expenses incurred with the amortization of goodwill created between companies of the same corporate group. In this article, we address the limits to this restrictive interpretation and...

Tax authorities often deny amortization when a vehicle-company is used. But there are grounds to justify its use and case law is not yet settled on this matter.

Brazilian Securities and Exchange Commission opened a public consultation concerning a tentative regulation on disclosure of corporate disputes with publicly held companies. Contributions were made and are under review. We show that while transparency...

Recent court decisions setting aside arbitration awards raised concerns that arbitration could be endangered in Brazil. This article shows that courts are not seeking to undermine arbitration and that Brazil is still an arbitration-friendly...

Companies deem the Judiciary inefficient and slow, for good reason. Since the Brazilian Arbitration Act was passed in 1996, commercial arbitration has become more popular as an alternative to courts. However, arbitration still has not been as...

The increase in the use of arbitration to settle labor and employment disputes within the last three years, when the Labor Reform expressly allowed it, may change Brazilian culture in the matter and reduce courts’ resistance to embrace arbitration...

As the Brazilian Arbitration Act completes its 25th anniversary and commercial arbitration becomes more popular, arbitration itself faces some pains of growth in the country – and at the same time new opportunities emerge.

Eduardo Salomão Neto, Luiz Roberto de Assis, Fabio Rodarte and Pedro Campos Ferraz authored the updated edition of the Practical Law Q&As for Brazil in the context of cross-border financing.

Partner Ana Paula Martinez wrote the editorial of the current issue of the Journal of European Competition Law & Practice (Oxford)