{"id":8310,"date":"2026-03-13T18:06:39","date_gmt":"2026-03-13T22:06:39","guid":{"rendered":"https:\/\/www.mersanlaw.com\/?p=8310"},"modified":"2026-03-13T18:41:48","modified_gmt":"2026-03-13T22:41:48","slug":"1-sociedades-de-holding-no-novo-regime-tributario","status":"publish","type":"post","link":"https:\/\/www.mersanlaw.com\/pt\/podcast-eng\/1-holding-companies-in-the-new-tax-regime\/","title":{"rendered":"01. Sociedades de participa\u00e7\u00e3o no novo regime tribut\u00e1rio"},"content":{"rendered":"<p class=\"wp-block-paragraph\">O que s\u00e3o holdings e como s\u00e3o tributadas no pa\u00eds? Neste epis\u00f3dio, conversamos com algu\u00e9m que tem vasta experi\u00eancia no assunto: nosso s\u00f3cio s\u00eanior Carlos T. Mers\u00e1n, reconhecido por sua longa trajet\u00f3ria no direito tribut\u00e1rio no pa\u00eds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ouvimos sua explica\u00e7\u00e3o sobre a reforma do sistema tribut\u00e1rio nacional com a promulga\u00e7\u00e3o da Lei n\u00ba 6.380\/19 e como ela introduziu um regime tribut\u00e1rio favor\u00e1vel ao investimento local e estrangeiro por meio do reconhecimento das holdings.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-rich is-provider-spotify wp-block-embed-spotify wp-embed-aspect-21-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"Spotify Embed: 01. Sociedades holding no novo regime tribut\u00e1rio\" style=\"border-radius: 12px\" width=\"100%\" height=\"152\" frameborder=\"0\" allowfullscreen allow=\"autoplay; clipboard-write; encrypted-media; fullscreen; picture-in-picture\" loading=\"lazy\" src=\"https:\/\/open.spotify.com\/embed\/episode\/52NQ1hSTdfysIgr0uhHXuk?utm_source=oembed\"><\/iframe>\n<\/div><\/figure>","protected":false},"excerpt":{"rendered":"<p>What are holding companies and how are they taxed in the country? In this episode, we speak with the voice of experience, our Senior Partner Carlos T. Mers\u00e1n, recognized for his long-standing career in tax law in the country. We hear his explanation about the reform of the national tax system with the enactment of&#8230;<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[438],"tags":[],"class_list":["post-8310","post","type-post","status-publish","format-standard","hentry","category-podcast-eng"],"_links":{"self":[{"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/posts\/8310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/comments?post=8310"}],"version-history":[{"count":0,"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/posts\/8310\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/media?parent=8310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/categories?post=8310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/tags?post=8310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}