Tax and Customs

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|

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|

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|

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|

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|

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|