In brief We inform you that on September 21, 2023, it was enacted the Law no. 14,689/2023, as a result of the sanction, with vetoes, by the Vice-President of the No. 2,384/2023, with the purpose of disciplining the proclamation of judgment results in the event of a tie vote within the scope of the Administrative Council […]
In brief On September 11, 2023, the Brazilian Supreme Court (“STF”) issued a significant ruling concerning the constitutionality of clauses within collective agreements, such as collective bargaining agreements and agreements between companies and Workers’ Unions. In more detail The STF’s decision declares that clauses establishing mandatory union assistance contributions, applicable to both employees and companies, […]
Scope of the Provisional Measure No. 1,185 (“MP 1,185”) The MP 1,185, published on August 30, 2023, revoked, as of January 1, 2024, the existing legal provisions relating to (i) the exclusion of investment subsidies from the IRPJ and CSLL (corporate income taxes) basis, and (ii) the non-levy of PIS and COFINS (turnover contributions) on […]
On August 28, 2023, the federal government submitted to the National Congress the Bill of Law n. 4.173/2023 (“PL”) that provides for the taxation of income earned by individuals residing in the country in financial investments, controlled entities and trusts abroad. The content of the bill is similar to that presented in Provisional Measure 1,171/23 […]
In brief We inform you that on August 30, 2023 (Wednesday), the Bill No. 2,384/2023 was approved, with the purpose of disciplining the proclamation of judgment results in the event of a tie vote within the scope of the Administrative Council of Tax Appeals (CARF), among other measures connected to tax litigation and the transaction […]
In brief On August 28, 2023, the Provisional Measure No. 1,184 (MP) was published, which provides for the taxation of investments in investment funds in Brazil. The MP enters into force on January 1, 2024, provided that the MP is converted into Law in 60 days, extendable for another 60 days. However, the articles proving […]
In brief SECEX* published on 11 August, 2023 an official notice of initiation of a new sunset review investigation concerning the antidumping duties in force against Brazilian imports of nitrile rubber (“NBR“) originated from South Korea and France (Circular No. 29, dated of 10 August, 2023). The investigated product is used by the general industry, in […]
In brief The Brazilian Data Protection Authority (ANPD) made available on August 16, 2023 (Wednesday), through this link, a public consultation regarding the Preliminary Study on the personal data processing legal basis of legitimate interest. Such consultation will be open for 30 days on the Participa Mais Brasil platform (between August 16 and September 15). In […]
In brief On August 15, 2023 (Tuesday), the Brazilian Data Protection Authority (ANPD) launched a public consultation on the regulation of international transfer of personal data, which will be available for 30 days on the Participa Mais Brasil platform, on this link (between August 15 and September 14). In more detail The draft under public consultation sets […]
