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What is a ‘tax haven’ under Brazilian law?

Brazil has a sophisticated tax system. This makes structuring a transaction to minimise taxes a complicated task. Brazilian tax rules generally treat as “tax favoured or with...

The Brazilian Corporate Registration System: Suspension as an Enforcement Tool

Suspension of corporate registration (CNPJ) in Brazil is used as an enforcement tool. This measure is being expanded....

Brazil’s Central Bank allows non-residents to pay for issued shares with virtual assets

On 13 September 2024, Brazil’s Central Bank officially published Resolution BCB 410/2024. The Resolution amends Resolution 278/2022, which is the key regulation addressing...

Brazil’s General Data Protection Law: an Overview

Here is our overview of Brazil's General Data Protection Law. This Law is Brazil's equivalent to Europe's GDPR and California's CCPA....

Subcontracting in Brazil: Finally, more flexibility!

Brazilian employment law now allows for flexible subcontracting arrangements. This is significant improvement from the previous position....

Choice of Forum in Brazil: Recent Changes May Render Clauses Void

Forum selection clauses may be easily voided after the Brazilian Code of Civil Procedure was amended. ...

Taxation of Interest on International Loans to Brazilian Entities

How are interest payments taxed in international loans made to Brazilian companies and individuals?...

Brazil’s Transfer Pricing Rules Now Consistent with OECD Guidelines

Brazil's transfer pricing rules are now consistent with the OECD Transfer Pricing Guidelines...

Hiring an Employee in Brazil

Looking to hire an employee in Brazil? Here are the key rules and issues to consider....