Publications - Ernesto Borges Advogados

Court-Supervised Reorganization 24/07/2024

FIDUCIARY SALE SECURED CLAIM CANNOT UNDERGO CHANGES IN ITS NATURE IN VIEW OF THE RECOGNITION OF THE ESSENTIALITY OF CAPITAL GOOD IN A COURT-SUPERVISED REORGANIZATION

For those who are immersed in the insolvency area, or for those who are only interested in the matter, Article 49, of Law 11101/2005, establishes the claims and obligations that may be renegotiated by Debtors in a Court-Supervised Reorganization Plan . Thus, the aforementioned article sets forth: all claims existing on the date of the…

Tax 19/07/2024

CRYPTO TAXED AS FINANCIAL INVESTMENT BY INTERNAL REVENUE SERVICE

Through the Inquiry Solution of the General Coordination of Taxation (Cosit) No. 86/2024, the Brazilian Internal Revenue Service understood that the remuneration for the onerous assignment of crypto assets should be taxed by income tax as earning from fixed income application. From the standpoint of the inquirer company, opting for the National Simplified Taxation Regime,…

Insurance and Reinsurance 18/07/2024

REINSURANCE: FINANCIAL SUSTAINABILITY STRATEGY IN TIMES OF EXTREME WEATHER EVENTS AND NEW RISKS

In addition to growing, the practice of reinsurance diversifies to meet new needs Nothing new: reinsurance is a common and widely known practice in the insurance market. Popularly called “the insurance of the insurer,” it basically consists of taking out insurance to partially cover the risk that an insurance company assumes within policies involving large…

Banking and Financial Services 11/07/2024

TAP-TO-PAY PIX TO START ON FEBRUARY 28, 2025

Experts explain how Tap-to-Pay Pix will work. Lawyer Renata Nicodemos, President of CSA (Law Firm Commission), explains that Tap-to-Pay Pix will adopt advanced encryption and authentication technology to ensure that transactions are carried out in a secure manner, as with other forms of payment. “The possibility of making Tap-to-Pay Pix payments makes the user experience…