{"id":1002538,"date":"2024-10-01T06:15:04","date_gmt":"2024-10-01T09:15:04","guid":{"rendered":"https:\/\/souzaokawa.com.br\/?post_type=equipe&#038;p=1002538"},"modified":"2024-10-01T10:27:57","modified_gmt":"2024-10-01T13:27:57","slug":"guilherme-martins","status":"publish","type":"equipe","link":"https:\/\/souzaokawa.com.br\/en\/team\/guilherme-martins\/","title":{"rendered":"Guilherme Martins"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1002538\" class=\"elementor elementor-1002538 elementor-1002531\" data-elementor-post-type=\"equipe\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47f3b81d e-flex e-con-boxed e-con e-parent\" data-id=\"47f3b81d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2ebb8e6b e-con-full e-flex e-con e-child\" data-id=\"2ebb8e6b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b882d67 elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-image\" data-id=\"6b882d67\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"922\" src=\"https:\/\/souzaokawa.com.br\/wp-content\/uploads\/2024\/10\/guilherme-martins.png\" class=\"attachment-medium_large size-medium_large wp-image-1006548\" alt=\"\" srcset=\"https:\/\/souzaokawa.com.br\/wp-content\/uploads\/2024\/10\/guilherme-martins.png 768w, https:\/\/souzaokawa.com.br\/wp-content\/uploads\/2024\/10\/guilherme-martins-250x300.png 250w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d4499b5 elementor-widget elementor-widget-text-editor\" data-id=\"1d4499b5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t    <p>\n        <a href=\"tel:+55 (11) 3532 7710\">+55 (11) 3532 7710<\/a><br>\n        <a href=\"mailto:guilherme.martins@souzaokawa.com.br\">guilherme.martins@souzaokawa.com.br<\/a>\n    <\/p>\n    \n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16620116 e-con-full e-flex e-con e-child\" data-id=\"16620116\" data-element_type=\"container\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:56}},&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-25a49126 elementor-widget elementor-widget-heading\" data-id=\"25a49126\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Guilherme Martins<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43191d17 elementor-widget elementor-widget-text-editor\" data-id=\"43191d17\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPartner\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-3917398d elementor-widget elementor-widget-heading\" data-id=\"3917398d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span>Tax<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a822341 elementor-widget elementor-widget-text-editor\" data-id=\"1a822341\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Experience<\/h2>Guilherme is a partner in the Tax area of SouzaOkawa, with a prominent focus on indirect taxes, both in consultative and contentious spheres. He was a member of the Retail Competitiveness Forum, promoted by the Ministry of Economy, and is the Director of Tax Affairs for the Brazilian Association of Electronic Commerce. He is frequently invited to contribute to topics related to e-commerce taxation in public hearings before the Federal Senate and the Chamber of Deputies, having been responsible for drafting legislation and leading collective actions with national scope and impact.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59e53fd elementor-widget elementor-widget-html\" data-id=\"59e53fd\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.linkedin.com\/in\/guilherme-henrique-martins-santos\/\" target=\"_blank\">\n            <span class=\"elementor-button-content-wrapper\">\n                <span class=\"elementor-button-icon elementor-align-icon-left\">\n                    <i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\n                <\/span>\n            <\/span>\n        <\/a>\n                <a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/qrpl.us\/yEX3C6\" target=\"_blank\">\n            <span class=\"elementor-button-content-wrapper\">\n                <span class=\"elementor-button-icon elementor-align-icon-left\">\n                    <i class=\"far fa-address-card\" aria-hidden=\"true\"><\/i>\n                <\/span>\n            <\/span>\n        <\/a>\n                <a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"mailto:guilherme.martins@souzaokawa.com.br\" target=\"_blank\">\n            <span class=\"elementor-button-content-wrapper\">\n                <span class=\"elementor-button-icon elementor-align-icon-left\">\n                    <i class=\"far fa-envelope\" aria-hidden=\"true\"><\/i>\n                <\/span>\n            <\/span>\n        <\/a>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-659b2507 e-flex e-con-boxed e-con e-parent\" data-id=\"659b2507\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-696f3e6a elementor-widget elementor-widget-spacer\" data-id=\"696f3e6a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-909a91 elementor-widget__width-initial elementor-widget elementor-widget-html\" data-id=\"909a91\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t    <div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-6d51cdd elementor-widget__width-initial elementor-widget elementor-widget-toggle elementor-motion-effects-parent animated fadeIn\" data-id=\"6d51cdd\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:56}},&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"toggle.default\">\n                <div class=\"elementor-widget-container elementor-motion-effects-element\" style=\"opacity: 1; will-change: opacity;\">\n            <style>\/*! elementor - v3.20.0 - 13-03-2024 *\/\n.elementor-toggle{text-align:left}.elementor-toggle .elementor-tab-title{font-weight:700;line-height:1;margin:0;padding:15px;border-bottom:1px solid #d5d8dc;cursor:pointer;outline:none}.elementor-toggle .elementor-tab-title .elementor-toggle-icon{display:inline-block;width:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon svg{margin-inline-start:-5px;width:1em;height:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-right{float:right;text-align:right}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-left{float:left;text-align:left}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-closed{display:block}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-opened{display:none}.elementor-toggle .elementor-tab-title.elementor-active{border-bottom:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-closed{display:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-opened{display:block}.elementor-toggle .elementor-tab-content{padding:15px;border-bottom:1px solid #d5d8dc;display:none}@media (max-width:767px){.elementor-toggle .elementor-tab-title{padding:12px}.elementor-toggle .elementor-tab-content{padding:12px 10px}}.e-con-inner>.elementor-widget-toggle,.e-con>.elementor-widget-toggle{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>      <div class=\"elementor-toggle\">\n                                                <div class=\"elementor-toggle-item\">\n                    <h4 id=\"elementor-tab-title-1141\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1141\" aria-expanded=\"false\">\n                                                <span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n                                                            <span class=\"elementor-toggle-icon-closed\"><i class=\"vamtamtheme- vamtam-theme-plus\"><\/i><\/span>\n                                <span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened vamtamtheme- vamtam-theme-minus\"><\/i><\/span>\n                                                    <\/span>\n                                                <a class=\"elementor-toggle-title\" tabindex=\"0\">Entities and Associations<\/a>\n                    <\/h4>\n\n                    <div id=\"elementor-tab-content-1141\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1141\"><ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Director and Board Member of the Brazilian Association of Electronic Commerce;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Member of the E-commerce Committee of FIESP.<\/li>\n<\/ul>\n<\/div>\n                <\/div>\n\t\t\t\t\t\n                                                <div class=\"elementor-toggle-item\">\n                    <h4 id=\"elementor-tab-title-1142\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1142\" aria-expanded=\"false\">\n                                                <span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n                                                            <span class=\"elementor-toggle-icon-closed\"><i class=\"vamtamtheme- vamtam-theme-plus\"><\/i><\/span>\n                                <span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened vamtamtheme- vamtam-theme-minus\"><\/i><\/span>\n                                                    <\/span>\n                                                <a class=\"elementor-toggle-title\" tabindex=\"0\">Academic Background<\/a>\n                    <\/h4>\n\n                    <div id=\"elementor-tab-content-1142\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1142\"><ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Master&#8217;s student in Law from Funda\u00e7\u00e3o Get\u00falio Vargas &#8211; FGV<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Postgraduate in Tax Law from Funda\u00e7\u00e3o Get\u00falio Vargas &#8211; FGV<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Bachelor&#8217;s in Law from Universidade Presbiteriana Mackenzie<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n                <\/div>\n                                    \n                            <div class=\"elementor-toggle-item\">\n                    <h4 id=\"elementor-tab-title-1143\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1143\" aria-expanded=\"false\">\n                                                <span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n                                                            <span class=\"elementor-toggle-icon-closed\"><i class=\"vamtamtheme- vamtam-theme-plus\"><\/i><\/span>\n                                <span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened vamtamtheme- vamtam-theme-minus\"><\/i><\/span>\n                                                    <\/span>\n                                                <a class=\"elementor-toggle-title\" tabindex=\"0\">Languages<\/a>\n                    <\/h4>\n\n                    <div id=\"elementor-tab-content-1143\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1143\"><ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Portuguese<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">English<\/li>\n<\/ul>\n<\/div>\n                <\/div>\n                                                <div class=\"elementor-toggle-item\">\n                    <h4 id=\"elementor-tab-title-1145\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1145\" aria-expanded=\"false\" tabindex=\"-1\" aria-selected=\"false\">\n                                                <span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n                                                            <span class=\"elementor-toggle-icon-closed\"><i class=\"vamtamtheme- vamtam-theme-plus\"><\/i><\/span>\n                                <span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened vamtamtheme- vamtam-theme-minus\"><\/i><\/span>\n                                                    <\/span>\n                                                <a class=\"elementor-toggle-title\" tabindex=\"0\">Recognition<\/a>\n                    <\/h4>\n\n                    <div id=\"elementor-tab-content-1145\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1145\" style=\"display: none;\" hidden=\"hidden\">\n                        \t\t\t\t\t\t\t<div class=\"gallery-columns-4\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/souzaokawa.com.br\/wp-content\/uploads\/2024\/03\/itr-selo.png\" alt=\"\" \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n                <\/div>\n\t\t\t\t\t                                <\/div>\n                <\/div>\n                <\/div>\n\n                \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-481bc3d2 elementor-widget elementor-widget-spacer\" data-id=\"481bc3d2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c829d81 e-flex e-con-boxed e-con e-parent\" data-id=\"2c829d81\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:23,&quot;end&quot;:58}},&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4368f438 e-con-full e-flex e-con e-child\" data-id=\"4368f438\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7c5ff74d e-con-full e-flex e-con e-child\" data-id=\"7c5ff74d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-431f0a91 elementor-widget elementor-widget-heading\" data-id=\"431f0a91\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><h2>Author publications<\/h2><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b803c5f elementor-grid-1 elementor-grid-tablet-1 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"4b803c5f\" data-element_type=\"widget\" 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.elementor-element.elementor-element-693a6c1b.elementor-element{--order:3;}.elementor-9696 .elementor-element.elementor-element-693a6c1b .elementor-heading-title{font-size:var( --e-global-typography-vamtam_h5-font-size );line-height:var( --e-global-typography-vamtam_h5-line-height );letter-spacing:var( --e-global-typography-vamtam_h5-letter-spacing );}.elementor-9696 .elementor-element.elementor-element-485b6f82 > .elementor-widget-container{margin:5px 0px 0px 0px;}.elementor-9696 .elementor-element.elementor-element-485b6f82{--container-widget-width:10%;--container-widget-flex-grow:0;width:var( --container-widget-width, 10% );max-width:10%;}.elementor-9696 .elementor-element.elementor-element-485b6f82.elementor-element{--order:2;}}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"9696\" class=\"elementor elementor-9696 e-loop-item e-loop-item-1007197 post-1007197 post type-post status-publish format-standard hentry category-tax tag-brazilian-federal-revenues-habitual-tax-debtor-classification tag-complementary-law-no-225-2026 tag-corporate-tax-liabilities tag-habitual-tax-debtor tag-joint-ordinance-rfb-pgfn-no-6-2026 tag-pgfn-habitual-tax-debtor tag-tax-delinquency area-tax\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-51b79c92 e-con-full e-flex e-con e-child\" data-id=\"51b79c92\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-411bc47d elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"411bc47d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/habitual-tax-debtor-new-federal-rules-increase-regulatory-risk-for-companies\/\">29\/03\/2026<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-693a6c1b elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"693a6c1b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/habitual-tax-debtor-new-federal-rules-increase-regulatory-risk-for-companies\/\">Habitual Tax Debtor: New Federal Rules Increase Regulatory Risk for Companies<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-485b6f82 elementor-widget__width-initial elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"485b6f82\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/souzaokawa.com.br\/en\/habitual-tax-debtor-new-federal-rules-increase-regulatory-risk-for-companies\/\">\n\t\t\t<i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-arrow-right-top\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"9696\" class=\"elementor elementor-9696 e-loop-item e-loop-item-1005451 post-1005451 post type-post status-publish format-standard has-post-thumbnail hentry category-tax tag-cofins-en tag-icms-en tag-stj-en area-tax\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-51b79c92 e-con-full e-flex e-con e-child\" data-id=\"51b79c92\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-411bc47d elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"411bc47d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/stj-to-rule-on-the-validity-of-excluding-icms-from-pis-and-cofins-credits\/\">26\/06\/2025<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-693a6c1b elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"693a6c1b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/stj-to-rule-on-the-validity-of-excluding-icms-from-pis-and-cofins-credits\/\">STJ to rule on the validity of excluding ICMS from PIS and COFINS credits<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-485b6f82 elementor-widget__width-initial elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"485b6f82\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/souzaokawa.com.br\/en\/stj-to-rule-on-the-validity-of-excluding-icms-from-pis-and-cofins-credits\/\">\n\t\t\t<i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-arrow-right-top\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"9696\" class=\"elementor elementor-9696 e-loop-item e-loop-item-1005215 post-1005215 post type-post status-publish format-standard has-post-thumbnail hentry category-tax tag-changes-en tag-government tag-iof-en area-tax\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-51b79c92 e-con-full e-flex e-con e-child\" data-id=\"51b79c92\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-411bc47d elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"411bc47d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/federal-government-announces-changes-to-the-iof\/\">23\/05\/2025<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-693a6c1b elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"693a6c1b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/federal-government-announces-changes-to-the-iof\/\">Federal Government announces changes to the IOF<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-485b6f82 elementor-widget__width-initial elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"485b6f82\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/souzaokawa.com.br\/en\/federal-government-announces-changes-to-the-iof\/\">\n\t\t\t<i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-arrow-right-top\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"9696\" class=\"elementor elementor-9696 e-loop-item e-loop-item-1002737 post-1002737 post type-post status-publish format-standard has-post-thumbnail hentry category-tax tag-consensus tag-fisco-en tag-recipe area-tax\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-51b79c92 e-con-full e-flex e-con e-child\" data-id=\"51b79c92\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-411bc47d elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"411bc47d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/changes-to-the-rules-governing-federal-tax-transactions\/\">21\/10\/2024<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-693a6c1b elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"693a6c1b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/changes-to-the-rules-governing-federal-tax-transactions\/\">Changes To The Rules Governing Federal Tax Transactions<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-485b6f82 elementor-widget__width-initial elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"485b6f82\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/souzaokawa.com.br\/en\/changes-to-the-rules-governing-federal-tax-transactions\/\">\n\t\t\t<i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-arrow-right-top\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"9696\" class=\"elementor elementor-9696 e-loop-item e-loop-item-1002696 post-1002696 post type-post status-publish format-standard has-post-thumbnail hentry category-tax tag-consensus tag-fisco-en tag-recipe area-tax\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-51b79c92 e-con-full e-flex e-con e-child\" data-id=\"51b79c92\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-411bc47d elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"411bc47d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/consensus-revenue\/\">18\/10\/2024<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-693a6c1b elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"693a6c1b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/consensus-revenue\/\">Consensus Revenue<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-485b6f82 elementor-widget__width-initial elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"485b6f82\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/souzaokawa.com.br\/en\/consensus-revenue\/\">\n\t\t\t<i aria-hidden=\"true\" class=\"vamtamtheme- vamtam-theme-arrow-right-top\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be76c37 elementor-widget elementor-widget-spacer\" data-id=\"be76c37\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-158d6221 e-flex e-con-boxed e-con e-parent\" data-id=\"158d6221\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7700a787 elementor-blockquote--skin-clean elementor-blockquote--align-center elementor-blockquote--button-color-custom elementor-widget elementor-widget-blockquote\" data-id=\"7700a787\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t\"A working environment that <b>values<\/b> <b>learning<\/b>. Let it be <b>light<\/b>, fun, with <b>freedom of<\/b> <b>expression<\/b>.\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-712cd9da e-flex e-con-boxed e-con e-parent\" data-id=\"712cd9da\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-62430497 elementor-widget elementor-widget-heading\" data-id=\"62430497\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><h2>SouzaOkawa in the media<br>With <b>Igor Nascimento de Souza<\/b><\/h2><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-57f586f7 elementor-pagination-type-bullets elementor-pagination-position-outside elementor-widget elementor-widget-loop-carousel\" data-id=\"57f586f7\" data-element_type=\"widget\" data-settings=\"{&quot;template_id&quot;:6588,&quot;slides_to_show_tablet&quot;:&quot;3&quot;,&quot;slides_to_show_mobile&quot;:&quot;2&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:25,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;_skin&quot;:&quot;post&quot;,&quot;slides_to_show&quot;:&quot;3&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;.elementor-loop-container&quot;,&quot;speed&quot;:500,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"loop-carousel.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"swiper elementor-loop-container elementor-grid\" role=\"list\" dir=\"ltr\">\n\t\t\t\t<div class=\"swiper-wrapper\" aria-live=\"polite\">\n\t\t<style id=\"loop-6588\">.elementor-6588 .elementor-element.elementor-element-6a3d5d0{--display:flex;--overlay-opacity:0.5;border-style:none;--border-style:none;--border-radius:0px 0px 0px 0px;--padding-top:0px;--padding-bottom:25px;--padding-left:0px;--padding-right:0px;}.elementor-6588 .elementor-element.elementor-element-6a3d5d0::before, .elementor-6588 .elementor-element.elementor-element-6a3d5d0 > .elementor-background-video-container::before, .elementor-6588 .elementor-element.elementor-element-6a3d5d0 > .e-con-inner > .elementor-background-video-container::before, .elementor-6588 .elementor-element.elementor-element-6a3d5d0 > .elementor-background-slideshow::before, .elementor-6588 .elementor-element.elementor-element-6a3d5d0 > .e-con-inner > .elementor-background-slideshow::before, .elementor-6588 .elementor-element.elementor-element-6a3d5d0 > .elementor-motion-effects-container > .elementor-motion-effects-layer::before{--background-overlay:'';}.elementor-6588 .elementor-element.elementor-element-67f8c09 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-6588 .elementor-element.elementor-element-67f8c09{text-align:left;}.elementor-6588 .elementor-element.elementor-element-107909b .elementor-heading-title{font-size:18px;color:var( --e-global-color-vamtam_accent_6 );}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"6588\" class=\"elementor elementor-6588 swiper-slide e-loop-item e-loop-item-1007188 post-1007188 post type-post status-publish format-standard hentry category-articles tag-brazilian-bankruptcy-and-restructuring-law tag-companys-financial-health tag-contractual-guarantees tag-contractual-risk-mitigation tag-counterparty-due-diligence tag-counterparty-risk-assessment tag-due-diligence tag-out-of-court-restructuring area-civil-litigation-arbitration-mediation\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6a3d5d0 e-con-full e-flex e-con e-parent\" data-id=\"6a3d5d0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-107909b elementor-widget elementor-widget-heading\" data-id=\"107909b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/enforcement-claims-what-determines-returns-happens-before-the-acquisition\/\">Acquiring claims under enforcement: Returns Are Determined Before Acquisition<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"6588\" class=\"elementor elementor-6588 swiper-slide e-loop-item e-loop-item-1007186 post-1007186 post type-post status-publish format-standard hentry category-articles tag-brazilian-bankruptcy-and-restructuring-law tag-companys-financial-health tag-contractual-guarantees tag-contractual-risk-mitigation tag-counterparty-due-diligence tag-counterparty-risk-assessment tag-due-diligence tag-out-of-court-restructuring area-corporate-and-ma\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6a3d5d0 e-con-full e-flex e-con e-parent\" data-id=\"6a3d5d0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-107909b elementor-widget elementor-widget-heading\" data-id=\"107909b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/a-wake-up-call-on-the-need-for-due-diligence-and-counterparty-risk-assessment\/\">A Wake-up Call on the Need for Due Diligence and Counterparty Risk Assessment<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"6588\" class=\"elementor elementor-6588 swiper-slide e-loop-item e-loop-item-1007105 post-1007105 post type-post status-publish format-standard hentry category-news tag-central-bank tag-cvm-en tag-investment-fund area-capital-markets-investment-funds-and-financing\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6a3d5d0 e-con-full e-flex e-con e-parent\" data-id=\"6a3d5d0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-107909b elementor-widget elementor-widget-heading\" data-id=\"107909b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/the-challenges-of-the-brazilian-securities-and-exchange-commission-cvm-in-fund-supervision\/\">The challenges of the Brazilian Securities and Exchange Commission (CVM) in fund supervision<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-37fdd643 e-flex e-con-boxed e-con e-parent\" data-id=\"37fdd643\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f35ae9f e-con-full e-flex e-con e-child\" data-id=\"f35ae9f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-548d1975 elementor-widget elementor-widget-text-editor\" data-id=\"548d1975\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t    <p>\n        <a href=\"tel:\"><\/a><br>\n        <a href=\"mailto:\"><\/a>\n    <\/p>\n    \n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70d3bced e-con-full e-flex e-con e-child\" data-id=\"70d3bced\" data-element_type=\"container\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:56}},&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-4c37e068 elementor-widget elementor-widget-heading\" data-id=\"4c37e068\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">The challenges of the Brazilian Securities and Exchange Commission (CVM) in fund supervision<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-5afafad1 elementor-widget elementor-widget-heading\" data-id=\"5afafad1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">The challenges of the Brazilian Securities and Exchange Commission (CVM) in fund supervision<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-48eb90ff elementor-widget elementor-widget-heading\" data-id=\"48eb90ff\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span>Capital Markets, Investment Funds and Financing<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75153b20 elementor-widget elementor-widget-html\" data-id=\"75153b20\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2fa2096e e-flex e-con-boxed e-con e-parent\" data-id=\"2fa2096e\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40a7cc4e elementor-widget elementor-widget-spacer\" data-id=\"40a7cc4e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-932762c elementor-widget__width-initial elementor-widget elementor-widget-html\" data-id=\"932762c\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t    <div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-6d51cdd elementor-widget__width-initial elementor-widget elementor-widget-toggle elementor-motion-effects-parent animated fadeIn\" data-id=\"6d51cdd\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:56}},&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"toggle.default\">\n                <div class=\"elementor-widget-container elementor-motion-effects-element\" style=\"opacity: 1; will-change: opacity;\">\n            <style>\/*! elementor - v3.20.0 - 13-03-2024 *\/\n.elementor-toggle{text-align:left}.elementor-toggle .elementor-tab-title{font-weight:700;line-height:1;margin:0;padding:15px;border-bottom:1px solid #d5d8dc;cursor:pointer;outline:none}.elementor-toggle .elementor-tab-title .elementor-toggle-icon{display:inline-block;width:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon svg{margin-inline-start:-5px;width:1em;height:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-right{float:right;text-align:right}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-left{float:left;text-align:left}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-closed{display:block}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-opened{display:none}.elementor-toggle .elementor-tab-title.elementor-active{border-bottom:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-closed{display:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-opened{display:block}.elementor-toggle .elementor-tab-content{padding:15px;border-bottom:1px solid #d5d8dc;display:none}@media (max-width:767px){.elementor-toggle .elementor-tab-title{padding:12px}.elementor-toggle .elementor-tab-content{padding:12px 10px}}.e-con-inner>.elementor-widget-toggle,.e-con>.elementor-widget-toggle{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>      <div class=\"elementor-toggle\">\n                                                    <\/div>\n                <\/div>\n                <\/div>\n\n                \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b3c966b elementor-widget elementor-widget-spacer\" data-id=\"1b3c966b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-275bb7b6 e-flex e-con-boxed e-con e-parent\" data-id=\"275bb7b6\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:23,&quot;end&quot;:58}},&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-47036e65 e-con-full e-flex e-con e-child\" data-id=\"47036e65\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5db217f8 e-con-full e-flex e-con e-child\" data-id=\"5db217f8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-2a53b55b elementor-widget elementor-widget-heading\" data-id=\"2a53b55b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><h2>Author publications<\/h2><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-209b9969 elementor-grid-1 elementor-grid-tablet-1 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"209b9969\" data-element_type=\"widget\" data-settings=\"{&quot;template_id&quot;:9696,&quot;columns&quot;:1,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;columns_tablet&quot;:1,&quot;pagination_type&quot;:&quot;load_more_on_click&quot;,&quot;load_more_spinner&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;_skin&quot;:&quot;post&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-loop-nothing-found-message\">\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2362e6f6 elementor-widget elementor-widget-spacer\" data-id=\"2362e6f6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e690c1d e-flex e-con-boxed e-con e-parent\" data-id=\"e690c1d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:23,&quot;end&quot;:58}},&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6a89770 e-con-full e-flex e-con e-child\" data-id=\"6a89770\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6877ddc e-con-full e-flex e-con e-child\" data-id=\"6877ddc\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-3504786 elementor-widget elementor-widget-heading\" data-id=\"3504786\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Artigos Imprensa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-449d7e3 elementor-grid-1 elementor-grid-tablet-1 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"449d7e3\" data-element_type=\"widget\" data-settings=\"{&quot;template_id&quot;:9696,&quot;columns&quot;:1,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;columns_tablet&quot;:1,&quot;pagination_type&quot;:&quot;load_more_on_click&quot;,&quot;load_more_spinner&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;_skin&quot;:&quot;post&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-loop-nothing-found-message\">\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-963a17c elementor-widget elementor-widget-spacer\" data-id=\"963a17c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-be464c0 e-flex e-con-boxed e-con e-parent\" data-id=\"be464c0\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-408b127 elementor-widget elementor-widget-heading\" data-id=\"408b127\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Press Interviews<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-d992ba4 elementor-arrows-position-inside elementor-widget elementor-widget-loop-carousel\" data-id=\"d992ba4\" data-element_type=\"widget\" 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data-widget_type=\"loop-carousel.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-loop-nothing-found-message\">\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-823c230 e-flex e-con-boxed e-con e-parent\" data-id=\"823c230\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-666cd2e elementor-widget elementor-widget-heading\" data-id=\"666cd2e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Events<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-7aeeb13 elementor-arrows-position-inside elementor-widget elementor-widget-loop-carousel\" data-id=\"7aeeb13\" data-element_type=\"widget\" data-settings=\"{&quot;template_id&quot;:6588,&quot;slides_to_show&quot;:&quot;4&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:25,&quot;sizes&quot;:[]},&quot;_skin&quot;:&quot;post&quot;,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;.elementor-loop-container&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-carousel.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-loop-nothing-found-message\">\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-274c7800 e-flex e-con-boxed e-con e-parent\" data-id=\"274c7800\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4427f395 elementor-blockquote--skin-clean elementor-blockquote--align-center elementor-blockquote--button-color-custom elementor-widget elementor-widget-blockquote\" data-id=\"4427f395\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t\"A working environment that <b>values<\/b> <b>learning<\/b>. Let it be <b>light<\/b>, fun, with <b>freedom of<\/b> <b>expression<\/b>.\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-10d3d92a e-flex e-con-boxed e-con e-parent\" data-id=\"10d3d92a\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-f5572 elementor-widget elementor-widget-heading\" data-id=\"f5572\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><h2>SouzaOkawa in the media<br>With <b>Igor Nascimento de Souza<\/b><\/h2><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-5e4f1653 elementor-pagination-type-bullets elementor-pagination-position-outside elementor-widget elementor-widget-loop-carousel\" data-id=\"5e4f1653\" data-element_type=\"widget\" data-settings=\"{&quot;template_id&quot;:6588,&quot;slides_to_show_tablet&quot;:&quot;3&quot;,&quot;slides_to_show_mobile&quot;:&quot;2&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:25,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;_skin&quot;:&quot;post&quot;,&quot;slides_to_show&quot;:&quot;3&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;.elementor-loop-container&quot;,&quot;speed&quot;:500,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"loop-carousel.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"swiper elementor-loop-container elementor-grid\" role=\"list\" dir=\"ltr\">\n\t\t\t\t<div class=\"swiper-wrapper\" aria-live=\"polite\">\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"6588\" class=\"elementor elementor-6588 swiper-slide e-loop-item e-loop-item-1007188 post-1007188 post type-post status-publish format-standard hentry category-articles tag-brazilian-bankruptcy-and-restructuring-law tag-companys-financial-health tag-contractual-guarantees tag-contractual-risk-mitigation tag-counterparty-due-diligence tag-counterparty-risk-assessment tag-due-diligence tag-out-of-court-restructuring area-civil-litigation-arbitration-mediation\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6a3d5d0 e-con-full e-flex e-con e-parent\" data-id=\"6a3d5d0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-107909b elementor-widget elementor-widget-heading\" data-id=\"107909b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/enforcement-claims-what-determines-returns-happens-before-the-acquisition\/\">Acquiring claims under enforcement: Returns Are Determined Before Acquisition<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"6588\" class=\"elementor elementor-6588 swiper-slide e-loop-item e-loop-item-1007186 post-1007186 post type-post status-publish format-standard hentry category-articles tag-brazilian-bankruptcy-and-restructuring-law tag-companys-financial-health tag-contractual-guarantees tag-contractual-risk-mitigation tag-counterparty-due-diligence tag-counterparty-risk-assessment tag-due-diligence tag-out-of-court-restructuring area-corporate-and-ma\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6a3d5d0 e-con-full e-flex e-con e-parent\" data-id=\"6a3d5d0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-107909b elementor-widget elementor-widget-heading\" data-id=\"107909b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/a-wake-up-call-on-the-need-for-due-diligence-and-counterparty-risk-assessment\/\">A Wake-up Call on the Need for Due Diligence and Counterparty Risk Assessment<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"6588\" class=\"elementor elementor-6588 swiper-slide e-loop-item e-loop-item-1007105 post-1007105 post type-post status-publish format-standard hentry category-news tag-central-bank tag-cvm-en tag-investment-fund area-capital-markets-investment-funds-and-financing\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6a3d5d0 e-con-full e-flex e-con e-parent\" data-id=\"6a3d5d0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-107909b elementor-widget elementor-widget-heading\" data-id=\"107909b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/souzaokawa.com.br\/en\/the-challenges-of-the-brazilian-securities-and-exchange-commission-cvm-in-fund-supervision\/\">The challenges of the Brazilian Securities and Exchange Commission (CVM) in fund supervision<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"featured_media":1006548,"template":"","area":[534],"class_list":["post-1002538","equipe","type-equipe","status-publish","has-post-thumbnail","hentry","area-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Guilherme Martins - SouzaOkawa<\/title>\n<meta name=\"robots\" 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Let it be light, fun, with freedom of expression. SouzaOkawa in the mediaWith Igor Nascimento de Souza Author publications Artigos Imprensa Press Interviews Events &#8220;A working environment that values learning. Let it be light, fun, with freedom of expression. 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