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Tax Appeals Board (CARF) Confirms Tax Payable on Apple Remittances: A Warning for IPR Importers into Brazil

In a landmark ruling that may significantly reshape how foreign tech and content providers operate in Brazil, the Administrative Council of Tax Appeals (Conselho Administrativo de...

New Trade Reciprocity Law: How Brazil Can Retaliate

Law 15,122/2025 (the “Trade Reciprocity Law”) came into force on 14 April 2025 after being rushed through Congress. The Trade Reciprocity Law empowers the Brazilian federal...

Appointing an Agent (Sales Representative) in Brazil

Quick Read: What is an “agent” under Brazilian law? The most common type of Brazilian agency relationship, which is the focus of this article, is that of “commercial...

Checklist: Setting Up a Company in Brazil

Company registration in Brazil is getting easier. Here you will find the key issues you will need to consider when setting up a company in Brazil....

Brazil’s International Data Transfer Regulations: How do they compare with the EU’s GDPR?

By Vanessa Borges and Fabiano Deffenti International data transfers are critical for businesses operating in a globalised digital environment. Both Brazil and the European Union...

Brazil has a new Procurement Law

A new Procurement Law came into force in Brazil on 1 April 2021. However, the old Procurement Law will also remain in force until 4 April 2023. How do these changes affect...

WTO’s Agreement on Public Procurement – Brazil seeks submissions

The Brazilian government is seeking submissions from interested private parties and civil society on whether it should join the WTO’s Agreement on Public Procurement (known as...

No income tax withheld on technical services and support on payments to Finland

The Brazilian Federal Revenue Department's new ruling confirms that no income tax is to be withheld on technical and support services supplied from Finland....

Investing in Brazil via a Share Investment Fund (“FIP”)

A share investment fund (fundo de investimento em participações, “FIP”) is a close-ended fund that operates somewhat like an investment trust. It is generally used as a...

Changes to Corporate Rules: Online Meetings and Extended Deadlines

Corporate meetings can now be held partially or totally online. This applies to publicly-held and private companies. ...