Power of Trade Unions is Further Reduced

Following the series of changes Brazil’s employment laws, Brazil’s President published a new Provisional Measure 873/2019 addressing one of the most hotly contested topics of...

Contracts|

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Updated: Brazil-Switzerland Double Tax Agreement Signed

Brazil and Switzerland have entered into a double tax agreement. The Convention for Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax...

Tax and Customs|

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Mining Agency to Share Information with Revenue Department

On 10 January 2019, an extract of the agreement between the Brazilian National Mining Agency (“ANM”) and the Federal Revenue Department (“RFB”) was published in the...

Mining Law • Tax and Customs|

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Changes to the Civil Code: Easier Removal of Directors (Administradores) and Minority Shareholders

Law 13,792/2019 (gazetted on 3 January 2019) was one of the first Bills signed into Law by President Bolsonaro. The Law amends the Civil Code. Now if a director (administrador) of...

Corporate • Dispute Resolution|

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Brazilian Data Protection Agency is Created

One of Michel Temer’s last acts as Brazil’s President was to set up the much-anticipated National Data Protection Agency. Provisional Measure 869/2018 was published on 28...

Corporate|

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OECD Requests Input on Brazil’s Mutual Agreement Procedures

Quick Read: As part of its Base Erosion and Profit Shifting (“BEPS”) project, the OECD has requested that taxpayers provide input on Brazil’s mutual agreement procedures...

Tax and Customs|

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TST: Signing Bonus is Salary

Brazil’s Superior Employment Court (Tribunal Superior do Trabalho or “TST”) has recently issued its final decision addressing whether an employee’s signing bonus...

Contracts • Corporate • Dispute Resolution|

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Blockchain Adopted by Brazil’s Tax Authority

On 21 November 2018, Brazil’s Federal Revenue Department published an amendment to Regulation RFB 1,649/2016 bringing blockchain technology to the Federal tax compliance system...

Intellectual Property • Tax and Customs|

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Brazilian Resident Visas Available for Property Investors

On 21 November 2018, Brazil’s National Immigration Council published Normative Resolution 36/2018. The Resolution sets the criteria for obtaining a resident’s visa for those...

Migration Law|

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Income Tax Regulations Suddenly Replaced

The Brazilian Federal government on 23 November 2018 published Decree 9,580/2018, which repeals and replaces the Income Tax Regulations that had been in place since 1999. The...

Tax and Customs|

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