Author name: Letícia Sousa

U.S. IMMIGRATION: THE COVID-19 VISA BACKLOG

By Julia Alves e Louanni Cesário The COVID-19 pandemic has caused the immigrant visa and nonimmigrant visa issuances to meaningfully drop.  Immigrant and nonimmigrant Visa Backlog  The suspension of routine visa services and COVID-19 travel bans reduced immigrant visa issuances to a quarter of pre-pandemic levels. The immigrant visa backlog at the National Visa Center …

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Federal Supreme Court will judge the validity of a rule that limits or restricts labor law

By Daniel Rangel On the Federal Supreme Court (STF) docket of May 25, 2022, analysis of the subject 1046 is expected, which will define whether Collective Bargaining Conventions, or Collective Bargaining Agreements, can restrict or limit a labor right that is not constitutionally guaranteed. The leading case, ARE 1121633, had overall repercussions in 2019 when …

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TST states that guidelines and results for service providers do not imply an employment relationship

By Daniel Rangel The 4th circuit of the Superior Labor Court (TST) recently decided that the fact that companies establish guidelines and measure the results of service providers does not imply the existence of an employment relationship. For the analysis of this case, the TST took into consideration the structural subordination, which occurs when the …

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Internal Revenue Service creates Cooperative Fiscal Compliance Program pilot project in Brazil

The Brazilian Internal Revenue Service (“RFB”) published Ordinance no° 28, on the 15th of April 2021, establishing the pilot project for the new Cooperative Fiscal Compliance Program (“Confia”), which has the aim to create cooperation between federal tax authorities and entities representing the largest taxpayers in Brazil. The program follows the models proposed by the …

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STJ determines on the collection of ISS on foreign fund management

In a recent decision, the Superior Justice Tribunal ruled on the incidence of ISS on the management of foreign investment funds in an unprecedented way. The controversy concerns Complementary Law 116/03, which provides in art. 2, item I, that the Services Tax does not apply to services exported abroad. However, the sole paragraph excludes services …

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Family-Based Immigration: Marriage Adjustment of Status by US Citizen Petitioner

By Bruna Falcão Squires The primary purpose of family-based immigration is to unify families. Although family-based Immigration can encompass many topics, one of the most common is adjusting status through marriage with a U.S. Citizen (USC). The adjustment of status starts after the marriage ceremony. The first step is to file Form I-130, Petition for …

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Pregnants and the pandemic: new law makes remote work obligatory

New law 14.151/2021, published on the 12th of May 2021 and which comes into effect immediately mandates that pregnant workers be away from face-to-face work, during the emergency period as a result of the pandemic of the coronavirus. The pregnant person must remain available to their employer to perform their duties from home, through telework, …

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Learn about what the STF says regarding the taxation of bank deposits

The Supreme Federal Court (“STF”), in the records of Extraordinary Appeal (“RE”) No. 855,649, decided on the constitutionality of income tax (“IR”) on amounts deposited in the taxpayers’ current account, when they, after being summoned, they are unable to prove the origin of such values. The case originated in the Federal Regional Court of the …

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The office of Foreign Labor Certification releases official statistics from selected PERM and LCA programs for Q2 of Fiscal Year 2021

By Juliana Dias e Louanni Cesário The Department of Labor (DOL) has released statistics regarding the Permanent Labor Certification (PERM) Program and the Labor Condition Application (LCA) Program for the first and second quarters of Fiscal Year (FY) 2021.  The Office of Foreign Labor Certification (OFLC) has released a comprehensive set of public disclosure data …

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Senate approves bill that would allow for updating property values on Income Tax

The Senate approved Bill nº458/2021, which institutes the Special Regime for Updating and Regularizing Equity (“REARP”), which aims to allow the updating of the value of movable and immovable property, as well as the regularization of assets that have been incorrectly declared in the Income Tax (“IR”). Bill 458/2021 is now being analyzed by the …

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