Brazil: M&A/Private Equity

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Article
Nulidade de deliberação e riscos no M&A: confira a newsletter
This newsletter examines five recent Brazilian court decisions addressing critical corporate law issues, including shareholder meeting irregularities, due diligence limitations in SPE acquisitions, and the enforceability of non-solicitation clauses. The analysis explores how courts balance contractual freedom with corporate governance principles in disputes involving share redemptions, risk allocation in M&A transactions, and the legal treatment of pre-operational capital contributions.
Brazil Commercial
KL
KLA Advogados
Article
IRPF sobre earn-out passa a seguir alíquota progressiva
A Receita Federal estabeleceu novo entendimento sobre a tributação de parcelas complementares em operações de alienação de participação societária sujeitas a condições suspensivas. A Solução de Consulta COSIT nº 96/2026 diferencia o tratamento tributário entre pagamentos contingentes e preços determinados, com impactos significativos na aplicação das alíquotas progressivas de IRPF sobre ganho de capital.
Brazil Tax
KL
KLA Advogados
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