Expert Guides - 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 G Machado, Trench Rossi e Watanabe Advogados, Brazil Thiago Del Bel, Trench Rossi e 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

Brazilian trends on cross border transactions

Understanding Brazilian taxation has always been a challenge not only for multinationals aiming at doing business in Brazil but also for Brazilian companies expanding their activities abroad. Different transfer pricing rules, different tax rules on profits earned overseas, broader concept of...

01/09/2014 Erika Yumi Tukiama, Machado Associados, Brazil

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