Tax Reform: Brazil to Adopt Australian/NZ GST System

For the first time in decades, the current Brazilian government is taking actual steps to radically improve the Brazilian tax system. There are two Bills that will be backed by...

The New Brazilian Franchising Law

Quick Read: On 27 December 2019, the new Brazilian Franchising Law (“BFL”) was officially published. This Law replaces in full the previous Franchising Law. The BFL is more...

Appointing an Agent (Sales Representative) in Brazil

Quick Read: Agents under Brazilian law: An agent under Brazilian law is a person or legal entity that brokers commercial deals on a regular basis. Mandatory rules: There are court...

Setting Up a Company in Brazil: a Checklist

Setting up a company in Brazil is not as simple as in most developed economies. The process of registration (and deregistration) contains various procedural steps that are...

Appointing a Distributor in Brazil

Quick Read: Little bureaucracy: Appointing an agent in Brazil does not require any formal steps. Flexible: Parties have great freedom to decide on the terms of their distribution...

Brazil’s Data Protection Law

Quick Read: Brazil’s first general law addressing personal data protection has come into force. Law 13,709/2018 (the General Data Protection Law or “GDPL”) is a...

Government Procurement: Brazil Opening to Foreign Bidders

Quick Read Brazil’s rules have traditionally favoured local bidders, although there were international tenders. The rules have been changed to increase competition by...

Simplified Special Regime for Brazilian Startups

On 24 April 2019, Complementary Law 167/2019 (“Law”) was published. The Law creates a simplified system for startups. The Law defines as “disruptive companies” those...

Hiring an Employee in Brazil

Brazil has a very prescriptive and detailed employment law system. The main body of law is set out in the Consolidation of Labour Laws (Consolidação das Leis do Trabalho,...

Litigation in Brazil: Unusual Features

Litigating in Brazil is very different from litigating in common law jurisdictions. Below I address some of the more usual features that you are likely to face in litigation in...

Brazil’s Federal Revenue Department

A brief introduction to Brazil’s all powerful tax department. What does it do? The Brazilian Federal Revenue Department (Receita Federal do Brasil, “RFB”) is part of the...

Brazil’s Economic Freedom Law

On 21 September 2019, Law 13,874/2019 came into force. Nicknamed the Economic Freedom Law, it marks a major move towards greater economic freedom and a more...

Cost Contribution Agreements in Brazil

Quick Read: Cost contribution agreements (“CCAs”) allow for the sharing of costs among companies of the same corporate group. Brazil adopts the OECD definition of CCAs....