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Software Taxation – Consultation Solution COSIT No. 107/23 changes the understanding of tax assessment on remittances abroad due to international licensing of software

9 de April de 2024 | Publications

The Brazilian Federal Revenue Service (“RFB”), through its Coordination of the Taxation System (“COSIT”), signed on June 6, 2023, a new understanding regarding the assessment of the Social Contributions PIS-Import and COFINS-Import on the amounts paid, credited, delivered, employed or sent by individuals or legal entities domiciled in Brazil to residents domiciled abroad, for software […]

Approaching deadline for annual partners meeting and annual shareholders meeting

21 de March de 2023 | Newsletter in practice

Annually, in the four months following the end of the fiscal year, the Partners Meetings, in the case of limited liability companies (art. 1.078 of the Civil Code), or the Annual Shareholders Meetings (AGO), in the case of corporations (art. 132 of the Corporations Law) must be held for the following purposes: Take the management […]

Approaching deadline for annual Partners Meeting and Annual Shareholders Meeting

17 de March de 2023 | Publications

Annually, in the four months following the end of the fiscal year, the Partners Meetings, in the case of limited liability companies, or the Annual Shareholders Meetings (AGO), in the case of corporations must be held for the following purposes.

Limited Liability Companies – Changes in the Quorum for Resolutions of the Partners

12 de December de 2022 | Publications

In force since October 22, 2022, Law No. 14,451, of September 21, 2022, amended Articles 1,061 and 1,076 of the Brazilian Civil Code (Law No. 10,406/2002) to modify the quorum for resolution of the partners in limited liability companies.

Medida Provisória 1045/2021

Provisional Measure 1045/2021

28 de May de 2021 | Publications

The Federal Government, aiming to promote the maintenance of the employment during the public health emergency situation, which is a result of the pandemic of COVID-19, enacted Provisional Measure 1045/2021.

Memorandum Provisional Measure 936/2020

15 de April de 2020 | Publications

The Federal Government aiming to promote the maintenance of the employment, enacted Provisional Measure 936/2020, published in the Official Gazette on April 1st, 2020.

Memorandum: Provisional Measure nº 927/2020

3 de April de 2020 | Publications

As it is known, COVID-19 (Coronavirus) has spread very fast and has infected simultaneously the population of several countries, and because of that, the World Health Organization has classified such viral infection as a pandemic disease.

General aspects of federal taxation of the legal entities in Brazil

17 de September de 2019 | Publications

There are three systems of calculating the Corporate Income Tax: the Presumed Profit; the Actual Profits and Tax Authorities’ Assessment of Profits. In addition to the Corporate Income Tax, there are three social contributions which the company must pay.

Memorandum: Anti Corruption Law

21 de May de 2019 | Publications

On August 1st, 2013, Congress enacted Law 12.846, which aims to fight corruption practices in the Public Administration, national or foreign. Such Law is not the only piece of legislation in Brazil regarding such matter.

Law 13.467/2017– Main Aspect of the Brazilian Labor Law Reform

| Publications

As per your request, please find below a summary of the main aspects of the Brazilian Labor Law Reform which aims to give a modern and more flexible frame to the labor legal system.