A conta vinculada (escrow account) em operações de fusão e aquisiçãoresolução de impasses sobre liberação dos recursos depositados

Resumo

The remit of this dissertation is to analyze and critically evaluate the use of Escrow Accounts in mergers and acquisitions, with the view of endeavoring to understand their potentiality and limitations in practical terms. The aim is to delve deeply into their legal foundations with the purpose of improving the drafting of contracts, so that contractual impasses between contacting parties can be avoided. Methodologically speaking, this dissertation involves an allencompassing scrutiny of the presiding legal doctrines through a closer examination of judicial practices in this area without losing sight of the central issues to be tackled in the face of a flagrant legal lacuna. This analysis will include: its history and meaning, the way in which it works in other countries as well as in Brazil, how it ensures the carrying out of an undertaking and its legal status. This dissertation will probe deeply into the pervasive risks associated with mergers and acquisitions as well as the proven legal disputes that have arisen after Escrow Accounts have been set up. Recommendations will be given on the drafting of contractual clauses that seek to resolve this kind of contractual impasse. After having identified and assessed the inherent shortcomings of Escrow Accounts as well as having given a theoretical outline of the aforementioned, the remaining part of this dissertation will involve providing different concrete measures to resolve the problems that have been identified which will be the use of dispute boards when setting up Escrow Accounts as well as the drafting of contractual clauses that reduce the risk of litigation.

Ficha do documento

Tipo

Dissertação

Ano

2019

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/28592

Palavras-chave

ContratosFusões e aquisiçõesConta vinculada (escrow account)Uso da conta vinculada no BrasilContrato escrowImpasses sobre liberação de recursos das contas vinculadasDispute board em fusões e aquisiçõesContractsMerger and acquisitionsEscrow accountThe use of escrow accounts in BrazilEscrow contractImpasses in relation to the freeing up of escrow account financesDispute boards in mergers and acquisitionsDireitoEmpresas - Fusão e incorporaçãoDepósitos (Direito)Resolução de disputas (Direito)Direito tributário