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.
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.
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.
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.
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.
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.
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.
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.