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Now showing items 311-320 of 412
A qualificadora 'no melhor conhecimento' em contratos de compra e venda de participação societária
(2016-04-04)
The transactions involving the purchase and sale of equity in Brazil follow a model imported from international law. Among all imported institutes, there are the representations and warranties clauses and their qualifiers. ...
Análise das condicionantes para a escolha do tipo societário: sociedades por ações de capital fechado e sociedades limitadas
(2016-04-04)
The present work is dedicated to analyze the peculiarities of corporate types of closely held corporations and limited liability companies by investigating the relevant distinctions between each type. Thus, it is expected ...
O veto presidencial no STF: estudo de um caso de tensão entre os poderes
(2016-04-01)
This study aims at describing and analyzing how the Supremo Tribunal Federal (STF) rules the cases that deal with presidential veto, in order to identify how the STF's relationship with the legislative and executive branches ...
Contribuição previdenciária sobre a receita bruta: análise crítica e estudo de alternativas
(2016-03-30)
The present work analyzes the main aspects of the relief of the payroll program. Initially, this work presents the fiscal and extrafiscal effects of taxes. Then it presents the history of the Social Security Contribution ...
Responsabilidade tributária de grupos econômicos
(2016-03-28)
The research is about the liability of corporate groups for taxes propose in the Brazilian legal system. At first, the author investigates what is the definition of a corporate group in Brazilian law, especially in business ...
Alternativas para constituição de garantia sobre direitos de crédito em favor de credores estrangeiros em operações de project finance de plataformas e sondas de perfuração
(2016-03-23)
This work’s scope is to analyze the structure of the contracts used in connection with production platforms and drilling rigs in Brazil and manners by which the financiers can have access to the receivables arising from ...
A natureza condominial do fundo de investimento em participações: FIP e a possibilidade de extinção do condomínio por exercício do direito potestativo do cotista
(2016-03-21)
This paper assumes that investment funds in participation (FIP) have legal status of a condominium, albeit without denying the importance of the various doctrinal works which attempted to determine other nature based on ...
Antitruste: sanção de desinvestimentos em ativos: um estudo de caso no processo administrativo no 08012.11142/2006-79
(2016-03-21)
This paper is a case study, and the main objective is to evaluate the sanction of asset divestments, that is, the company split penalty, the transfer of corporate control and/or sale of assets, as provided in Article 38, ...
O bitcoin como moeda paralela: uma visão econômica e a multiplicidade de desdobramentos jurídicos
(2016-03-11)
The existence of monetary instruments complementary to those so-called 'official' ones is not a recent phenomenon. Throughout history, many have been the forms and occasions in which complementary currencies were put in ...
Aspectos tributários da implementação das Normas Internacionais de Contabilidade (IFRS) no Brasil: uma nova abordagem a partir da perspectiva do direito e desenvolvimento
(2016-03-09)
This paper aims to propose a new approach to the tax aspects involved in the implementation of international accounting standards (IFRS) in Brazil, based on the theoretical framework of law and development. After presenting ...
