In brief Yesterday, 29 November 2023, in an Ordinary Deliberative Session of the Plenary of the Federal Senate, the Final Draft of Bill of Law 4,173/2023 was approved, which provides for the taxation of income earned by Brazilian tax residents (individuals) in financial investments, controlled foreign entities and trusts abroad, as well as the taxation […]
In brief On November 27, 2023, a new Ordinance (Nr. 3,714/2023) was published to regulate Decree Nr. 11,795/2023, outlining administrative procedures for the Ministry of Labor and Employment to act on the salary transparency mechanisms dealt by the Decree and by the new gender pay law (Law nr. 14,611/2023). In more detail The Ordinance sets […]
In brief Decree 11,795/2023, published today (November 24, 2023), enforces the provisions of Law 14,611/2023 regarding equal pay and remuneration standards for women and men. Key provisions include (i) the mandatory Wage and Remuneration Criteria Transparency Report for companies with over 100 employees, and (ii) the implementation of an Action Plan to address gender-based pay […]
On December 5, at 9 a.m., the “Breakfast with Transfer Pricing – Normative Ruling 2,161/23” will take place at the São Paulo office. The event will be hosted by partners from the Tax group Clarissa Machado, Simone Dias Musa, Luciana Nobrega, Reinaldo Ravelli and Telirio Saraiva, as well as Ablfs McKfnzif partner Imke Gerdes, through […]
The Latin American Corporate Counsel Association (LACCA) has released the 2024 edition of LACCA Approved. Published annually, this guide selects the most relevant lawyers in Latin America in various areas, through surveys of general counsel from companies in the region. We had 30 professionals listed in 13 categories, adding up to 35 individual recognitions. Among […]
In brief On 6 November 2023, State Law No. 17,832 of 1 November 2023 was published in the official gazette of the State of São Paulo, creating the “Consolidation of the State’s Consumer Protection Laws,” aiming to unify the main existing laws that protect consumer rights in the state. The rationale of this new state […]
In brief Following the release of the inaugural standards of the International Sustainability Standards Board (ISSB) — IFRS S1 and IFRS S2 — the CVM released the first delivery of what it calls the CVM’s Sustainable Finance Action Plan: CVM Resolution 193, which deals with the preparation and disclosure by publicly traded companies, securitization companies […]
In brief On November 09, 2023, it was published Law No. 17,843/2023, in which essentially provides for the settlement of tax debts registered in the State of São Paulo as overdue liability certificates. The new law repeals the old legislation on settlements in the state of São Paulo that had been in force until then, […]
The Leaders League, an important international publication in the legal and financial markets, has released the results of the first cycle of the 2024 edition called Transactions and Deals. We have been recognized in 19 practices (two more than last year) and have had 30 lawyers recognized (compared to 22 last year), several of them […]
