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|

Read More

New Law Brings Pragmatism to Brazilian Judicial and Administrative Decisions

Key Points Law 13,655/2018 (the “Law”) came into force on 26 April 2018. The Law introduces important changes to the decision-making process at both administrative and...

Contracts • Dispute Resolution • Government Procurement and PPPs • Tax and Customs|

Read More

Working Holiday Visa Agreement Between Brazil and France Now in Force

On 11 April 2018 the bilateral working holiday visa agreement signed between Brazil and France on 12 December 2013 was formally published (via Presidential Decree 9,342/2018)....

Migration Law|

Read More

Improvements to Brazilian Central Bank Rules on International Capital Flows

On 9 March 2017 the Central Bank of Brazil (“BACEN”) published Circular DC/BACEN 3,883/2018. This regulation amends two key BACEN regulations: Circular 3,689/2013 (which...

Corporate • Tax and Customs|

Read More

Tax Havens and Privileged Tax Regimes’ List Changed

On 26 December 2017 the Brazilian Federal Revenue Department (“RFB”) issued a new regulation (Normative Instruction 1,773/2017). This new regulation amends the key piece of...

Tax and Customs|

Read More

Mining Royalties Changed Again; Changes to the Mining Code Reversed

Mining Royalties On 19 December 2017, Law 13,540/2017 was passed, bringing material changes to the calculation methods and rates of the financial compensation for the...

Mining Law • Tax and Customs|

Read More

Brazil updates double taxation agreements with India, South Africa and South Korea

On 15 October 2013 the Brazilian and Indian governments signed the amending Protocol to the Brazil–India Double Taxation Agreement. The Protocol amends the Agreement’s article...

Intellectual Property • Tax and Customs|

Read More

RFB’s Private Ruling confirms that most taxes are not payable on commissions to foreign agents

On 10 December 2017, Brazil’s Federal Revenue Department’s (“RFB‘s”) Private Ruling DISIT/SRRF06 6,603/2017 was published addressing the applicable taxes on...

Contracts • Tax and Customs|

Read More

São Paulo to charge Services Tax on SaaS, Online Ads and Streaming Services

On 15 November 2017, the Municipality of São Paulo published Law 16,757/2017. The Law addresses, among other issues, the taxing of software as a service (“SaaS”), the online...

Intellectual Property • Tax and Customs|

Read More

Withholding income tax on foreign educational, scientific or cultural services

On 21 November 2017, the Brazilian Federal Revenue Department (Receita Federal do Brasil, “RFB”) published Private Ruling 519/2017 which addresses the charging of...

Intellectual Property • Tax and Customs|

Read More