The taxation of PIS and COFINS on software imports in the Brazil, as determined by the recent COSIT consultation solution # 107/23, may have some impacts on the economy and the technology sector. Some items to think about: 1. Increase of the costs: Levying these taxes on off-the-shelf software imports increases costs for companies that …
The taxation of PIS and COFINS on software imports in the Brazil Read More »
The reality of the Brazilian market has changed over the last few years, companies need to be more and more attentive to compliance, whether these startup companies need to receive contributions or a family company that thinks of being consolidated in the market, regardless of the company’s characteristic, it is necessary to apply rules and …
On October 30th, 2023, Bill No. 4.188-c of 2021 became Law No. 14.711/2023, after being sanctioned by the President. This piece of legislation, which has been called the Legal Framework for Collaterals, brings, among other things, several innovations in the field of collaterals and their enforcement regime, especially with regards to real estate collaterals. In …
Home office has become a reality in many companies, specially after the COVID-19 pandemic. As this mode of work is established as part of the corporate scenario, the need of clear regulation and guidelines becomes evident. The internal bylaw is an essential tool for companies that adopt home office, as it provides orientations and structure …
The Importance of Internal Bylaw for Home Office Read More »
The 2nd panel of the Superior Court of Justice (STJ) recently made an important decision for the Brazilian tax scenario. The justices ruled that Normative Instruction (IN) 243/02 on Transfer Pricing was in order. This decision had significant implications for companies operating in different countries. See more details and the implications of this judgment. What …
STJ decision validates IN 243/02 on Transfer Pricing Read More »
On October 2nd, 2023, the new Resolution CVM 175 partially entered into force to regulate investment funds in Brazil. It is said partially because while most of the changes brought by Resolution CVM 175 came into force on October 2nd, 2023, there are still a few changes that will come into force only in 2024. …
The Department of Justice’s antitrust case against Google began on September 12, 2023 in the United States, marking the start of a trial that could transform the technology landscape. The dispute revolves around Google’s search practices. The Department of Justice claims that the company has violated antitrust laws by maintaining its supremacy in search, while …
Google’s antitrust trial begins in the United States Read More »
In a judgment concluded on 09/11/2023, the Federal Supreme Court considered the collection of the so-called assistance contribution valid. This contribution is intended to fund activities such as collective negotiations for collective work agreements. In the decision, the STF makes it clear that the decision does not represent the return of the union tax, which …
STF considers collection of contributions to unions valid Read More »
The Open Capital Market is an initiative introduced by the president of the Securities and Exchange Commission (CVM), João Pedro Barroso do Nascimento, aimed at strengthening and expanding the capital market in Brazil. The aim is to make the capital market more attractive, inclusive and competitive, contributing to the country’s economic growth. The actions mentioned …
The Open Capital Market is coming! CVM President explains what it is Read More »
Beginning January 2024, electronic travel authorization from the European Travel Information and Authorization System (ETIAS) will be required for all passport holders from countries[1] who are exempt from visitor visa requirements to enter the European Union and Schengen Area[2] (maximum periods of 90 days in a period of 180 days), such as US Citizens. Only …
