To facilitate understanding, the content of the work was divided into five chapters: the first provides the contextualization of the subject and the introduction of the theme of family holdings, including their objectives and applicable legislation; the second addresses issues related to the succession of assets; the third discusses issues related to corporate planning; the fourth presents the indispensable debate on tax matters; and the last deals with issues related to the accounting of a holding company.
Although it is recommended to read all the chapters in a linear fashion, the organization bulk sms cambodia of the points discussed throughout the book allows the reader to briefly consult the topics of interest, making this work a quick source of information, always at hand to answer the most common questions related to family holdings and estate planning.
The fourth edition of the book , which will be released in 2024, has been revised, updated and expanded to incorporate changes that have occurred in recent months, especially in tax legislation and case law involving the topics covered. The opportunity was taken to address Constitutional Amendment 132/2023, also known as the Tax Reform Amendment, which initiated a significant process of change in the Brazilian tax system.
There is no effective adversarial system
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