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....
The Code is designed to reshape the relationship between taxpayers and tax authorities around transparency, predictability and cooperative compliance for taxpayers who behave in...
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...
Important changes to Brazil’s mining laws came into force in late 2022. These include longer exploration licence periods and measures that will assist mining financing...
Brazil and the UK have signed a double tax agreement. The agreement has not yet come into force but it marks yet another step taken by Brazil to open its economy....
Brazil’s temporary admission regime (regime de admissão temporária) allows certain goods to temporarily enter Brazil without the payment of import-related taxes. This is a...
Below in italics is my translation of Chapter II of Law 13,874/2019, together with links. This Law marks a major shift in the way business law is to be interpreted in Brazil, so...
On 10 January 2019, an extract of the agreement between the Brazilian National Mining Agency (“ANM”) and the Federal Revenue Department (“RFB”) was published in the...
The site is managed by Fabiano Deffenti, a lawyer admitted to practise in Brazil and Australia, enrolled as a barrister and solicitor in New Zealand and licensed as an attorney-at-law in New York.