In brief On December 19, 2024, the Brazilian Data Protection Authority (“ANPD”) published the Guidance on the Role of the Person in Charge (“Person in Charge”) (“Guideline“) in addition to Resolution CD/ANPD No. 18, of July 16, 2024, which establishes the regulation on the role of the Person in Charge. The Guideline provides additional guidance on the […]
In brief SECEX (the Brazilian Secretariat of International Trade) initiated, on 11 December 2024, an antidumping investigation on Brazilian imports of unfractionated milk powder, whole or skim, from Argentina and Uruguay, commonly classified under the NCM codes 0402.10.10, 0402.10.90, 0402.21.10, 0402.21.20, 0402.29.10, and 0402.29.20. The original text of the Official Notice of initiation of the investigation (in Portuguese) is available in the following link. Relevance of stakeholder participation Active […]
In brief On Friday, December 13, 2024, in a virtual hearing, the Federal Supreme Court has decided, after extensive discussions, by a majority of votes, to declare constitutional the intermittent work, introduced by Law No. 13,467 – the Labor Reform of 2017. More details The modality discussed consists of providing services on an alternating basis, […]
In summary According to the legal alert previously sent, the Chamber of Deputies approved Bill of Law No. 3,817/24 (BL 3,817/24) on December 17, 2024, which establishes the OECD Pillar Two global minimum tax in Brazil. In less than one day, the Senate approved BL 3.817/24, without changes. The next step is presidential sanction.
In a summary On December 17, 2024, the Brazilian Chamber of Deputies approved Bill of Law #3,817/24 (BL 3,817/24) that establishes the OECD Pillar Two global minimum tax in Brazil. BL 3,817/24 adapts the Brazilian tax legislation to the OECD’s Global Base Erosion – GloBE Rules, introducing an effective minimum taxation of 15% through an […]
In a nutshell On December 17, 2024, the National Congress approved the basic text of the Complementary Bill (PLP 68/24) that regulates Constitutional Amendment 132/23 (“Tax Reform”) and institutes the Tax on Goods and Services (IBS), the Social Contribution on Goods and Services (CBS), the Selective Tax (IS) and creates the IBS Management Committee. It […]
In summary Unanimously, the Brazilian Supreme Court (STF) decided that the gift and inheritance tax (ITCMD) should not be levied on the transfer of amounts and rights relating to VGBL (Vida Gerador de Benefício Livre) and PGBL (Plano Gerador de Benefício Livre) plans to beneficiaries, in the event of the death of the policy holder. […]
In brief SECEX (the Brazilian Secretariat of International Trade) initiated a sunset review on the antidumping duties in force against Brazilian imports of automotive loudspeakers from China on 29 November, commonly classified under the NCM codes 8518.21.00, 8518.22.00 and 8518.29.00. The main applications for loudspeakers are automotive, professional, surround sound, home entertainment, and security. The duties remain in force throughout the investigation […]
In brief Federal Decree No. 12.285/2024 was published, instituting the Amazon Seal Program, within the scope of the Ministry of Development, Industry, Trade and Services, with the aim of developing national guidelines to standardize and certify industrialized services and products that are demonstrably produced in the Legal Amazon, using raw materials and inputs from the […]
Data Protection Officer