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. …
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 »
The wage inequality between men and women is a recurrent topic and an international problem. Data that demonstrates this, according to the 2019 National Household Sample Survey (PNAD), women’s income represents, on average, 77.7% of men’s income. In view of this theme, in Brazilian legislation, more specifically article 461 of the Consolidation of Labor Laws …
The new Brasilian equal pay law and the changes it can bring to your company Read More »
You may know that Brazilian law expressly permits that documents get signed electronically. But did you know that recently there was a change in the Brazilian Legislation that granted a special condition to electronically signed documents? In July of 2023, the Federal Law No. 14.620 entered into force and brought an important change to the …
Electronically Signed Documents: an Advancement in Brazilian Legislation Read More »
In recent years, the growing commitment of the corporate world to environmental, social and governance (ESG) issues has driven the pursuit of sustainability in business actions and policies. In this context, a significant and promising initiative was announced by the Brazilian federal government: the first issuance of sustainable bonds, linked to ESG targets. This transaction …
Brazil advances ESG agenda with first issuance of sustainable bonds Read More »
