Tax and Customs

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....

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

Read More

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...

Contracts • Corporate • Dispute Resolution • Intellectual Property • Mining Law • Tax and Customs|

Read More

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|

Read More

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|

Read More

Checklist: Setting Up a Company in Brazil

Company registration in Brazil is getting easier. Here you will find the key issues you will need to consider when setting up a company in Brazil....

Corporate • Intellectual Property • Tax and Customs|

Read More

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|

Read More

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|

Read More

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|

Read More

Taxation of Interest on International Loans to Brazilian Entities

How are interest payments taxed in international loans made to Brazilian companies and individuals?...

Contracts • Tax and Customs|

Read More