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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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Brazil-China Customs Agreement in Force

On 30 October 2018, Federal Decree 9,542/2018 was published in the official gazette. The Brazil-China Agreement on Mutual Administrative and Customs Matters was signed by the...

Tax and Customs|

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Agents Targeted for Money Laundering and the Financing of Terrorism

On 9 May 2018, the Brazilian Council of Control of Financial Activities (known as “COAF”) issued a new resolution (Resolution COAF 30/2018) targeting persons who act in the...

Contracts • Corporate • Intellectual Property • Tax and Customs|

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All Contracts Subject to New Rules: Ministry of Employment

Brazil’s employment law reform (Law 13,467/2017) came into force on 11 November 2017. To avoid issues relating to its interpretation, Brazil’s President issued Provisional...

Contracts|

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