Low tax on importing goods into Brazil: the Temporary Admission Regime

Brazil’s temporary admission regime (regime de admissão temporária) allows certain goods to temporarily enter Brazil without the payment of import-related taxes. This is a...

Translation of Declaration of Rights of Economic Freedom

Below in italics is my translation of Chapter II of Law 13,874/2019, together with links. This Law marks a major shift in the way business law is to be interpreted in Brazil, so...

State of São Paulo Approves Arbitration for Government Contracts

Well-regarded arbitration institutions may be chosen to resolve disputes with the State. On 1 August 2019, Decree 64,356/2019 was published in the São Paulo Gazette and came into...

Brazil-Norway Double Tax Agreement Amended

More power to the authorities and less secrecy for taxpayers. On 9 August 2019, Decree 9,966/2019 was published. This was the last step required for the Protocol amending the...

San Marino removed from Brazil’s tax haven list

On 27 June 2019, the Brazilian Federal Revenue Department (“RFB”) published Normative Instruction 1,896/2019. The regulation removes the Republic of San Marino from the...

Medicinal Cannabis: ANVISA Opens Public Consultation

Brazil’s Health Regulatory Agency (Agência National de Vigilância Sanitária, “ANVISA”) has published two public consultations: for regulations regarding the...

TIEAs with the UK and Switzerland in Force

On 30 May 2019, Brazil’s President (Jair Bolsonaro) signed two decrees (Decree 9,815/2019 and Decree 97,814/2019) approving the tax information exchange agreements...

Brazil: Hague Service Convention Now in Force

The HCCH’s Convention of 15 November 1965 on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters (commonly known as the “Hague Service...

Visa-free entry for Americans, Australians, Canadians and the Japanese

On 18 March 2019, Presidential Decree 9,731/2019 was published in Brazil’s Federal Gazette. The Decree provides that Australian, Canadian, American and Japanese citizens will no...

Faster Registrations of Companies

On 14 March 2019, Provisional Measure 876/2019 was published. The Provisional Measure substantially improves the speed with which certain businesses and corporate documents can be...