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Issues to Consider when Entering a Foreign Market

Here is a short presentation on the key issues to consider when entering a foreign market. It applies to Brazil as much as it applies to other markets....

Brazil’s New Taxpayer Protection Code

The Code is designed to reshape the relationship between taxpayers and tax authorities around transparency, predictability and cooperative compliance for taxpayers who behave in...

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...

The EU-Mercosur FTA

The EU-Mercosur FTA substantially reduces tariffs and barriers to entry for European Union members looking to export to Mercosur countries, including Brazil....

What is a ‘tax haven’ under Brazilian law?

Brazil has a sophisticated tax system. This makes structuring a transaction to minimise taxes a complicated task. Brazilian tax rules generally treat as “tax favoured or with...

Brazil’s Central Bank allows non-residents to pay for issued shares with virtual assets

On 13 September 2024, Brazil’s Central Bank officially published Resolution BCB 410/2024. The Resolution amends Resolution 278/2022, which is the key regulation addressing...

Brazil’s General Data Protection Law: an Overview

Here is our overview of Brazil's General Data Protection Law. This Law is Brazil's equivalent to Europe's GDPR and California's CCPA....

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...