Mútuo conversível nas participações societárias de investidor a sócio com direito à vantagens tributárias

Abstract

This work focused on the analysis of the contractual model of the convertible loan in corporate relations, as well as the main tax aspects that surround the subject, included in a contemporary scenario of development of entrepreneurs and business companies. The main objective of the work was to demonstrate that the contract model analyzed, in addition to meeting the requirements of simplification, agility, security and economy, also follows the main global trends in the development of corporate relations that are at the forefront of national and international systems. Using the methodology of bibliographical and jurisprudential research, the work was initially constructed using a historical and conceptual approach, developing into other aspects such as structuring, formation of the contract, its main clauses and advantages, mainly for companies called startups, ending with notes relating to taxation in its operations and possible tax planning that, in addition to making operations more economical, serve as a stimulus for adherence to this contractual model. In order to reach the results, studies were undertaken based on the inductive method and with the aid of eminently bibliographical research.