The correct answer is: b) Dilution of profits and possibility of opting for the Simples Nacional tax regime. In a sociedade anônima (anonymous society), the main disadvantages are the dilution of profits and the possibility of not being able to opt for the Simples Nacional tax regime. This type of company structure allows for the participation of multiple shareholders, which can lead to the dilution of profits among them. Additionally, the Simples Nacional tax regime is not available for sociedades anônimas, which means they may face higher tax burdens compared to other types of companies.
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