CORPORATE LAW AND M&ACAMMAROTA & ABREU focuses on the advice to national and foreign clients, in their most complex transactions, through innovative structures to simplify the corporate businesses. The clients benefit from our vast expertise in all corporate matters, including: * Advise in the incorporation of legal entities, formation of associations, consortiums and partnerships and joint ventures for the implementation of commercial transactions and development of businesses. * Representation of partners, shareholders and investors in shareholders’ and partners’ meetings. * Structuring of corporate transactions and drafting of related documents, advice in all corporate matters such as the planning and implementation of corporate restructurings, mergers, acquisitions, venture capital and private equity investment, spin-offs, transformation and liquidation of legal entities, purchase and sale of corporate interest and commercial assets, investment agreements. * Advise in matters related to corporate governance and legal assistance to shareholders, Boards of Directors, Audit Committees and Tax Committees. * Advise in succession planning and professionalization of family-owned companies. * Legal Due Diligence with the identification of potential contingencies, as well as possible solutions to mitigate or solve them. * Advise in the implementation of associations and foundations and projects related to the third sector.

COMPLIANCE AND CORPORATE ETHICSThe areas of compliance and corporate ethics have become essential in the current business environment. The existence of internal conduct rules, in addition to policies and procedures that indicate the expected behaviour from all members is mandatory in any business segment. With that in mind, CAMMAROTA & ABREU aims at building a long-term relationship with its clients, with the purposes of understanding their needs, their business dynamics, the values, and the commitment of the administrators to, based on an individualized risk assessment, present the most adequate solutions for each case. In the area of compliance and corporate ethics, our services include: * Consultancy services in matters involving compliance and corporate ethics. * Risk analysis, development, enhancement and audit of compliance programs, including for the purposes of certifications such as ISO 37.000, DSC 10.000 and Pró-Ética. * Legal Due Diligence. * Internal investigations, including the review of documents and conduction of interviews. * Compliance training. * Defence in administrative proceedings. * Negotiation of leniency agreements. * Advice and legal assistance to Independent Committees and Investigation Committees. In the carry out of anticorruption due diligence services, our work allows the client to identify potential risks to which it may be exposed, and perform the required analysis to address such risks, as well as indicate the appropriate mitigation measures. Such services include: * Background check and media search, to identify the level of risk involved in each hiring. * Analysis of codes, policies and procedures, as well as the evaluation of the effectiveness of corporate integrity programs. * Executive interviewing with the purposes of confirming the effective implementation of policies and procedures.

TAX LAWBrazilian Tax Law is complex and is under constant and periodic change. Such fact imposes to the individuals and legal entities difficulties when analysing the tax effects of their transactions. CAMMAROTA & ABREU counts with solid expertise in the legal advice, both in consulting and litigation, with respect to Tax Law. Our services include: * Consultancy and advice in tax law matters, in all issues involving taxes and contributions in the municipal, state and federal spheres. * Consultancy and advice in tax law matters to individuals and legal entities regarding administrative and judicial proceedings. * Advice in the structuring of projects and transactions of corporate restructuring, and other corporate transactions, such as purchase and sale, partnerships and joint ventures. * Analysis of tax rules and tax procedures adopted by the companies, including the for purposes of identifying potential contingencies resulting from such procedures. * Negotiation on behalf of clients of tax benefits or favoured tax regimens for the implementation and development of industrial projects or other investments in Brazilian States and Municipalities.