BRAZIL Trends and Developments Contributed by: Flávia Santanna Benites, Priscila Camargo, Jhonatan Poiana and Sandro Miguel Junior, Ernesto Borges Advogados
ernance tend to have better conditions for access to capital and lower risk perception. The challenges of transition Despite the expected benefits, the transition to the new tax model will require investments in technology, team training, contractual review and the adaptation of internal procedures. Large economic groups tend to adapt more quickly, while smaller rural producers, co-operatives and family businesses may face great- er implementation challenges. In this context, early preparation becomes a core element to minimise risk, avoid losses of tax credits, and seize the opportunities arising from the reform. Final considerations Brazilian agribusiness has achieved an unques- tionable productive leadership, built on agronomic research, technology, innovation and entrepreneurial capacity. However, the success of the coming dec- ades will depend on factors that go beyond physical productivity. The growing intricacy of markets, pro- duction chains, sources of financing and the regula- tory environment makes the adoption of robust gov- ernance structures indispensable. The preservation of liquidity, the attraction of investments, and the global competitiveness of the sector require the convergence of corporate governance, accounting professionali- sation, legal certainty, financial management and tax governance.
If competitiveness was previously measured mainly by the ability to produce more, the future of agribusi- ness will be determined by the ability to produce with economic efficiency, institutional transparency and strategic information management. In this scenario, tax reform should be seen not only as a legislative change, but as a process of transforming the way companies and producers manage risk, capital and information. Those able to integrate productivity, gov- ernance and tax efficiency will be better prepared to access resources, draw investors and sustain their growth in an increasingly competitive environment.
30 AGRICULTURAL LAW 2026
CHAMBERS.COM
Powered by FlippingBook