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In practice

ANPD APPROVES RESOLUTION 19/2024 ON INTERNATIONAL TRANSFER OF PERSONAL DATA

14 de October de 2024

I. INTRODUCTION 1. Companies often do not realize that in their operational activities they carry out international data transfers. For example, if a company located here in Brazil contracts a cloud data storage service with a local subsidiary of a foreign company, and the data is collected here and stored on a local server, […]

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In practice

RECENT SUPERIOR COURT OF JUSTICE DECISION REGARDING THE PROMOTION OF MEDICINES

27 de September de 2024

On August 13, 2024, the 1st Panel of the Superior Court of Justice (STJ) unanimously decided a case regarding Special Appeal No. 203.5645-DF, which had been filed by the National Health Surveillance Agency (ANVISA) against an appellate decision handed down by unanimous vote by the 5th Panel of the Federal Regional Court (TRF) of the […]

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Legal highlights

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

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 […]

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Legal highlights

Approaching deadline for annual partners meeting and annual shareholders meeting

21 de March de 2023

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 […]

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In practice

Approaching deadline for annual Partners Meeting and Annual Shareholders Meeting

17 de March de 2023

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.

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In practice

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

12 de December de 2022

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.

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In practice

Medida Provisória 1045/2021

Provisional Measure 1045/2021

28 de May de 2021

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.

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In practice

Memorandum Provisional Measure 936/2020

15 de April de 2020

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.

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In practice

Memorandum: Provisional Measure nº 927/2020

3 de April de 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.

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In practice

General aspects of federal taxation of the legal entities in Brazil

17 de September de 2019

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.

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