BMA Review #78: CVM's new understanding on conflict of interest, Guidance Opinion No. 40 on crypto assets and more
CORPORATE AND M&A
CVM's new understanding on conflict of interest
By Fernanda Pereira Carneiro and Giovanna Marchetti Correa Duprat
The discussion regarding the nature of the conflict of interest and the consequent prohibition of the officer or shareholder from participating in the company's decision are not recent.
FINANCE AND CAPITAL MARKETS
CVM publishes Guidance Opinion No. 40 on crypto assets
By Henrique Garcia Pimenta and Luis Eduardo Al-Contar
CVM recently published Guidance Opinion No. 40, which consolidates its understanding of the rules applicable to crypto assets.
LABOR AND EMPLOYMENT
News about women's work and its impacts on companies
By Fernanda Nasciutti
One of the Sustainable Development Goals (SDGs) defined in the 2030 Agenda of the United Nations (UN), and assumed by Brazil, is to "achieve gender equality and empower all women and girls".
TAX
Taxation and accounting topics in M&A
By Hermano Notaroberto Barbosa and Andrea Oliveira
Law No. 12.973/2014 marked the alignment between tax
law and international standard accounting IFRS – International Financial
Reporting Standards, but the challenges of this reconciliation are still
frequent, including in the purchase and sale of assets or equity interests
(M&A).
INFRASTRUCTURE AND REGULATORY & GOVERNMENT AFFAIRS
First Demand Guarantee and Project Finance
By Rafael Dutra
It turns out that the Project Company has a deadline to complete the project and therefore, the company cannot start construction only after receiving resources under the Long-Term Financing.
COMPLIANCE, INVESTIGATIONS AND REGULATORY ENFORCEMENT
The regulation of statute of limitations within the scope of the TCU
By José Guilherme Berman, Luis Marcelo Abdalla Jaued and Jean Honorio
The main novelty brought by Resolution No. 344 is the
overcoming of the understanding that the general ten-year term provided for in
art. 205 of the Civil Code.
