Is service by letter rogatory still required?

Special Court of the Superior Court of Justice allows recognition of foreign judgment where service was effected by post. On 31 October 2017, the special court of the Superior...

Dispute Resolution|

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Initial Coin Offerings in Brazil: CVM Issues Guidance

Initial Coin Offerings in Brazil – CVM Issues Guidance On 11 October 2017, the Brazilian Securities Commission (Comissão de Valores Mobiliários, “CVM”) issued a note...

Corporate|

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Analysis of IP Agreements by INPI Made Easier

The Brazilian National Institute of Industrial Property (“INPI”) recently issued new regulations regarding the registration and analysis process for technology transfer...

Contracts • Intellectual Property • Tax and Customs|

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New Rules for Registration of FDI

The Brazilian Central Bank’s Resolution 4,533/2016 has brought about changes to the registration of foreign investment in Brazil. Now the individual or legal entity registering...

Corporate|

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Mutual Agreement Procedure for DTAs

The Mutual Agreement Procedures (“MAP”) are often found in Double-Taxation Agreements (“DTAs”). MAPs are used as means for settling double-taxation disputes by...

Tax and Customs|

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Greater Scrutiny by Customs over Illicit Funds

The Brazilian Federal Revenue Department (Receita Federal do Brasil, “RFB”) Normative Ruling 1,678/2016 (“NR 1,678/2016”) sets out the rules for inspection,...

Corporate • Tax and Customs|

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Tax over Services Extended to More Businesses

Even though the Tax over Services (Imposto sobre Serviços or “ISS”) is a Municipal tax, the Brazilian Federal Government approved, on 30 December 2016, Complementary...

Tax and Customs|

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Taxation of Foreign Profits

RFB’s Normative Instruction 1,674/2016 establishes a new option for legal entities headquartered in Brazil to have the profits accrued by their related companies abroad to be...

Tax and Customs|

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