Capital Engineering and Cost Equalization in Business Partnerships
Posted: Thu Jan 23, 2025 4:26 am
The importance of capital engineering is clear from Legal Structuring of Companies (Editora Atlas). This is a new issue in Corporate Law, although it is not foreign to Financial Sciences and Business Administration, with implications for Economics and Accounting. However, with the sophistication of Brazilian Business Law, this is a technology that needs to be assimilated and put into practice given its undeniable importance and merits. Even so,
It is important to make it clear that the main stage of capital engineering is in other disciplines and, yes, the lawyer rarely acts in its development, that is, in its calculation; but he is a necessary participant because colombia bulk sms packages he will give it legal expression, whether in the constitutive act or in agreements prior to or subsequent to the establishment of the business activity. As if that were not enough, it deals with technology that is limited by Law, that is, it must consider what is lawful and what is not, as well as impacts of various kinds, namely tax.
But let's start from the root. In general terms, structuring a company presupposes considering the need for investment. The simplest form is self-investment: the entrepreneur has a certain amount of resources and invests the amount in his business. In our theory ( Legal Structuring of Companies , Editora Atlas, 2024), this situation (the individual firm without lateral regulatory platforms) corresponds to the zero degree of the structure . A more complex situation would be: some investors subscribe and pay up the capital of a company (shares or shares), becoming its partners. And the complexity can increase: payment in installments (one or more installments), authorization for capital increase, financing, etc. And there are even more complex forms, such as debentures convertible into shares, conditional capitalization commitment (due to an uncertain future event), among others. This is the plan of capital engineering: more complex solutions that imply, for its planning,
It is important to make it clear that the main stage of capital engineering is in other disciplines and, yes, the lawyer rarely acts in its development, that is, in its calculation; but he is a necessary participant because colombia bulk sms packages he will give it legal expression, whether in the constitutive act or in agreements prior to or subsequent to the establishment of the business activity. As if that were not enough, it deals with technology that is limited by Law, that is, it must consider what is lawful and what is not, as well as impacts of various kinds, namely tax.
But let's start from the root. In general terms, structuring a company presupposes considering the need for investment. The simplest form is self-investment: the entrepreneur has a certain amount of resources and invests the amount in his business. In our theory ( Legal Structuring of Companies , Editora Atlas, 2024), this situation (the individual firm without lateral regulatory platforms) corresponds to the zero degree of the structure . A more complex situation would be: some investors subscribe and pay up the capital of a company (shares or shares), becoming its partners. And the complexity can increase: payment in installments (one or more installments), authorization for capital increase, financing, etc. And there are even more complex forms, such as debentures convertible into shares, conditional capitalization commitment (due to an uncertain future event), among others. This is the plan of capital engineering: more complex solutions that imply, for its planning,