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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...

Contracts • Intellectual Property • Tax and Customs|

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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...

Contracts • Dispute Resolution • Government Procurement and PPPs • Intellectual Property • Mining Law • Tax and Customs|

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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...

Contracts • Corporate • Dispute Resolution • Employment|

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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....

Contracts • Corporate • Intellectual Property • Tax and Customs|

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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...

Contracts • Corporate • Intellectual Property • Tax and Customs|

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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...

Contracts • Corporate • Tax and Customs|

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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....

Contracts • Corporate • Dispute Resolution • Employment • Intellectual Property|

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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...

Contracts • Corporate • Dispute Resolution • Employment • Intellectual Property|

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Subcontracting in Brazil: Finally, more flexibility!

Brazilian employment law now allows for flexible subcontracting arrangements. This is significant improvement from the previous position....

Contracts • Employment|

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Choice of Forum in Brazil: Recent Changes May Render Clauses Void

Forum selection clauses may be easily voided after the Brazilian Code of Civil Procedure was amended. ...

Contracts • Dispute Resolution • Employment • Intellectual Property • Mining Law|

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