CORPORATE RESTRUCTURING AND SHIELD SHEET THROUGH THE CONSTITUTION OF HOLDING

Authors

  • Eloy Pereira Lemos Junior University of Itauna.
  • Raul Sebastião Vasconselos Silva University of Itauna.

DOI:

https://doi.org/10.5433/2178-8189.2014v18n2p55

Keywords:

Holding, Corporate Restructuring, Asset Shield.

Abstract

It is characteristic of entrepreneurship absorption handouts as well as the assumption of risk inherent in its exercise. In this sense, opt for natural ways most profitable in its management, is using mechanisms that provide legal certainty and equity in disentangling the activities. On this track, there is the figure of the holding company, way to restructure the shareholding structure, shielding the assets and optimize the tax burden. This plan includes the lawful plan to reduce costs, organize and structure the enterprise society. In the present article shall be given guidelines by which such an institute, addressing their peculiarities and implications.

Author Biographies

Eloy Pereira Lemos Junior, University of Itauna.

University Professor and Master's Degree in Law, University of Itauna (ITU), FACED (Divinópolis-MG) and FADIPA (Ipatinga MG); former Bolsita CAPES and the current FUNDEP / UFMG; Project Coordinator at City Otherness Itaúna; Doctor of Business Law at UFMG, Specialist and Master in Law; and Advocate. E mail - eloy.junior@uol.com.br, phone - 31 9137 6777 and 32256899, Belo Horizonte, MG.

Raul Sebastião Vasconselos Silva, University of Itauna.

Pós-Graduando em Direito
Ma terial e Proc essual do
Trabalho pela Faculdade de
Direito Professor Damásio
de Jesus.

Published

2014-11-17

How to Cite

Lemos Junior, E. P., & Silva, R. S. V. (2014). CORPORATE RESTRUCTURING AND SHIELD SHEET THROUGH THE CONSTITUTION OF HOLDING. Scientia Iuris, 18(2), 55–72. https://doi.org/10.5433/2178-8189.2014v18n2p55

Issue

Section

Artigos