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CONSOLIDATED FORM Management and Related Persons Negotiation Art. 11 CVM Instruction n 358/2002 In compliance with the provision set forth in article 11, main clause and 2nd paragraph of CVM Instruction
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Consolidated form management is a way for related companies to file one tax return instead of separate ones.
Related companies with a common parent corporation are required to file consolidated form management.
Consolidated form management is filled out by combining financial information from each related company.
The purpose of consolidated form management is to simplify the tax filing process for related companies.
Consolidated form management must include financial information for all related companies.
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