Expert Guides - Brazil

Tax Complexity – National Changes to the Brazilian Tax on Services (ISS)

Per the Brazilian Constitution, the authority to impose taxes is assigned to federal, state and municipal governments (in addition to the Federal District, which has the same taxing power assigned to states and municipalities combined)

02/08/2018 Gustavo Brigagão, Ulhôa Canto, Brazil Eduardo Muniz, Ulhôa Canto, Brazil

Controversies regarding the Brazilian Goods and Services Taxes on Digital Goods

Addressing the taxation of goods and services in Brazil has been a challenge for several decades, especially in view of the multiplicity of taxes and the great amount of laws from each one of the government levels (Federal Union, 27 States, and 5500 plus Municipalities), as well as the multiplicity...

02/08/2018 Júlio M de Oliveira, Machado Associados, Brazil Gabriel Caldiron Rezende, Machado Associados, Brazil

Seizures by Brazilian Customs: the intellectual property issue

In Brazil, customs procedures involving withholding and seizure of products infringing trademarks still generate discussions, specially among Brazil Federal Revenue Service civil servants, in charge of control and inspection of customs activities

22/05/2018 Marcello do Nascimento, David do Nascimento, Brazil Vinicius Cervantes, David do Nascimento, Brazil

The future of oil and gas: trends and developments

The Brazilian energy matrix is diversified, and the importance of oil and gas is growing in the country

25/04/2018 Paulo Valois Pires, Schmidt Valois Miranda Ferreira & Agel, Brazil

Air Carrier Liability in International Carriage according to Brazilian Courts

Liability in international carriage is regulated by international treaties signed by the Brazilian Government

25/04/2018 Ricardo Bernardi, Bernardi & Schnapp, Brazil

The Brazilian forest code and legal certainty for energy projects

On February 28, 2018, judgment of the constitutionality of several key provisions of the Brazilian Forest Code (Law 12,651/2012) was concluded by the Supreme Court, in deciding four direct actions for unconstitutionality (ADIs 4901, 4902, 4903 and 4937) and one direct action for constitutionality...

20/03/2018 Simone Paschoal Nogueira, Siqueira Castro - Advogados, Brazil

Addressing the impacts of Brazilian drought in hydropower generation

Brazil has 218 hydropower plants now operating, for a total capacity of 101,883MW, representing the source of 60% of the country’s energy

20/03/2018 Marcio Pereira, BMA – Barbosa Müssnich Aragão, Brazil Marina Maciel, BMA – Barbosa Müssnich Aragão, Brazil

The Brazilian Regulatory Framework for Exploration and Production of Oil & Gas

During the last few years Brazil has increased its dependency on non-renewable energy, being oil (together with its by-products) and natural gas the most significant sources used in the country, playing, therefore, an important role in the country’s energy matrix

20/03/2018 David L Meiler, Campos Mello Advogados, Brazil Bárbara N Bittencourt, Campos Mello Advogados, Brazil

The Brazilian power sector modernization project

The need for a deep restructuring in the current model of the Brazilian power sector has been discussed for a long time

20/03/2018 Rosilane Costa Barros, NBF|A, Brazil William Lins, NBF|A, Brazil

From the lungs of the planet: are we reducing our carbon footprint?

About 60% of the Amazon are located in Brazil, a country with a 7,491 Kilometers coastline (or roughly 4,654 Miles) and a population which exceeds 200 Million in need of an increasing level of quality of life, which will naturally require power in addition to the current c. 158Million kW power which...

20/03/2018 Roberto Di Cillo, Di Cillo Advogados, Brazil

Private Antitrust Enforcement in Brazil

The private antitrust enforcement in Brazil is still incipient

23/01/2018 Patricia Agra Araujo, L. O. Baptista Advogados, Brazil

The coordinated effects under the merger control regime in Brazil

The analysis of coordinated effects in merger control is definitely a topic that has gained a prominent position on the agenda of the Administrative Council of Economic Defense (CADE), the Brazilian antitrust authority, in 2017

23/01/2018 Rodrigo M Carneiro de Oliveira, Pinheiro Neto Advogados, Brazil Luís Henrique Perroni Fernandes, Pinheiro Neto Advogados, Brazil

Recent labor overhaul in Brazil and main impacts on flexibility of working hours

In Brazil, in addition to the Federal Constitution, the main source of labor law is the Consolidated Labor Statutes (CLT) of 1943

31/08/2017 Thais Galo, Pinheiro Neto Advogados, Brazil Thiago Teno, Pinheiro Neto Advogados, Brazil

The environmental licensing rules in Brazil

Established in 1981 by the National Environmental Policy (Federal Law No. 6938), the environmental licensing is an instrument implemented by it that has always had great importance in the development of our country

21/03/2017 Simone Paschoal Nogueira, Siqueira Castro - Advogados, Brazil

ICC to focus on environmental crimes: a landmark move for International Environmental Law

On September 15, 2016, the International Criminal Court announced it will work to prosecute and adjudicate environmental crimes

21/03/2017 Alessandra Lehmen, Juchem Advocacia, Brazil

The modernization of the telecommunications legal framework in Brazil

After 20 years of the privatization of the telecommunications sector in Brazil, a process that ended the state monopoly of the companies belonging to the former Telebras system, the legal framework responsible for the opening of the market, creation of a regulatory agency and establishment of the...

27/02/2017 Paulo Brancher, Azevedo Sette, Brazil

New rules for Private Equity Funds and its impacts on Real Estate and Agribusiness Investments

The Brazilian Securities Exchange Commission (Comissão de Valores Mobiliários – "CVM") has recently issued two new sets of rules relating to private equity funds (called Fundos de Investimento em Participações or "FIPs" in Portuguese), which implemented substantial changes to the formation,...

17/10/2016 Antonio Felix de Araujo Cintra, TozziniFreire Advogados, Brazil Vladimir Miranda Abreu, TozziniFreire Advogados, Brazil

Is the Brazilian legal framework friendly to women?

Brazil has a complex and detailed labor and employment legal framework

26/08/2016 Thais Galo, Pinheiro Neto Advogados, Brazil

Brazil introduces ultimate beneficiary disclosure requirement

A normative instruction (NI) published on 9 May 2016 makes changes to the national registry of legal entities (CNPJ) for Brazilian and foreign legal entities, particularly concerning the disclosure of ultimate beneficiaries

04/08/2016 Marcelo Natale, Deloitte, Brazil Daniel Yamamoto, Deloitte, Brazil

Brazil, world champion in fiscal bureaucracy

According to a study published by the Brazilian Institute for Tax Planning (IBPT), the tax burden on the Gross Domestic Product (GDP) went, in 2014, from 35.04 per cent to 35.42 per cent

04/08/2016 Júlio M de Oliveira, Machado Associados, Brazil

Disclaimers in Trademark Examination

For years, the Brazilian Patent and Trademark Office - BPTO - has been experiencing a considerable backlog on the examination of patents, industrial designs and trademarks

13/05/2016 Luiz Edgard Montaury Pimenta, Montaury Pimenta Machado & Vieira de Mello, Brazil Luana Muniz de Barros, Montaury Pimenta Machado & Vieira de Mello, Brazil

Bad Documents under an antitrust perspective in Brazil – Consequences and how to avoid their creation

The competition law (Law 12529/2011), in effect since May 29, 2012, brought about profound changes in the Brazilian competition system, particularly in merger control cases. These changes comprise the structural reform in Brazil's competition authority (the Administrative Council for Economic...

11/02/2016 Lilian Barreira, Pinheiro Neto Advogados, Brazil Leda Batista, Lino Beraldi Belluzzo e Caminati Advogados, Brazil Cristianne Zarzur, Pinheiro Neto Advogados, Brazil

Abuse of dominant position – What’s new in Brazil?

The Brazilian Competition Authority, CADE, has been quite active not only in reviewing mergers, acquisitions and joint-ventures and in battling against cartel behavior, but also in cracking down on illegal unilateral conducts by companies with market power. Given the importance for Brazilian and...

11/02/2016 Leonardo Peres da Rocha e Silva, Pinheiro Neto Advogados, Brazil

Transfer pricing compliance: effects of the changes in law and of the economic scenario

For the last years, Brazilian taxpayers have been experiencing difficulties concerning the transfer pricing compliance, either because of the recent amendments to the legislation – some of them "inspired" by the tax transparency of the OECD's project on base erosion and profit shifting (the...

30/09/2015 Clarissa Giannetti Machado, Trench Rossi Watanabe, Brazil Thiago Del Bel, Trench Rossi Watanabe, Brazil

Recent changes and new opportunities in the Brazilian electricity sector

Important regulatory changes and subsequent challenges have dominated the headlines in the Brazilian electricity sector news in recent years.

A series of measures adopted by the Government to renew power generation and transmission concessions and to reduce energy prices in 2013, cumulated with the...

14/04/2015 Ana Carolina Barretto, Veirano Advogados, Brazil Roberta Bassegio, Paul Hastings, Brazil

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