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...
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...
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...
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...
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...
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...
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....
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...
The site is managed by Fabiano Deffenti, a lawyer admitted to practise in Brazil and Australia, enrolled as a barrister and solicitor in New Zealand and licensed as an attorney-at-law in New York.