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Legal Framework for Startups goes to vote in Congress

By Fernanda Marques Presented by the Executive Branch on October 20, for approval by the Chamber of Deputies, the Complementary Bill 249/2020 (PL 249/20) establishes the legal framework for startups and innovative entrepreneurship in Brazil. PL 249/20 establishes principles and […]

Tax aspects of cost-sharing agreements

By: Fernanda Marques On January 31, 2020, ruling n. 1401-004.049, of the 1st Judgment Section, of the 4th Chamber and 1st Ordinary Panel of the Administrative Council for Tax Appeals (CARF), was published, determining the incidence of withholding income tax […]

New Brazilian Franchise Law

Alissa Campos On December 26, 2019, a new franchise law was sanctioned in Brazil. Law no. 13.966 — which can be consulted in its Portuguese version here  — seeks to bring more clarity and security to the relation between the […]