Newsletter Recht & Steuern

As publicações reúnem as mais recentes informações sobre questões legais e fiscais em vigor.

Temos o prazer de apresentar o nosso Newsletter Recht & Steuern. Em breves artigos nossos escritórios associados de advocacia e de contabilidade disponibilizam informações a um amplo leque de leitores sobre questões legais e fiscais em vigor.

O boletim é publicado trimestralmente e é recebido por nossas empresas associadas, pela Câmara de Comércio Brasil-Alemanha, na Alemanha, bem como outras partes interessadas. Edições anteriormente publicadas podem ser encontradas aqui.

Caso haja interesse em participar, como escritório associado, das próximas publicações, entre em contato conosco e nos envie um e-mail. 

2019

3ª edição: 

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Confira os artigos publicados:

- Vorläufige Massnahme 892: Änderung der Veröffentlichungen brasilianischer Aktiengesellschaften (Machado Associados Advogados e Consultores)

- New Brazilian Regulatory Agencies Law (Lefosse Advogados)

- The Use of COAF Data in Investigative Proceedings - Some Brief Considerations on the Recent Decision of Justice Dias Toffoli (Débora Motta & Karin Toscano Advocacia Criminal – DMKT)

- Brazilian Migration Legislation Overview (EMDOC)

- Rules of Origin and Global Trade (Sperling Advogados)

- E-Social - New updates proposed by the Government and MP nº 881/2019 (Rödl & Partner)

- Brazilian Tax Reform: Domestic Law and Foreign Trade Challenges (Zilveti Advogados)

- Dispute Settlement in the new EU-Mercosur Trade Agreement (Pacheco Neto Sanden Teisseire Advogados)

- Civil Compensation Claim Arising Out of Contract is Time-Barred by Ten-Years Statute of Limitations (Sonia Marques Döbler Advogados)

- MP 881/2019: the New Single-Member Limited Company (Stüssi-Neves Advogados)

- Disregard of Corporate Entity In the Provisional Measure No. 881/19 (Demarest Advogados)

 

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2ª edição:

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Confira os artigos publicados:

- Taxation on forgiveness of debt including payment of tax by instalment (Stüssi-Neves Advogados)

- Another Provisional Measure to try to cut the infamous Brazilian red tape (Lefosse Advogados)

- Key Elements to Successful International Relocations (EMDOC)

- Inova Simples - A new Support to Innovation in Brazil (Machado Associados Advogados e Consultores)

- The Registration of Chattel Mortgage (“Alienação Fiduciária”) of Rural Properties in Contracts with Foreign Companies or Brazilian Ones Treated as Such (Sperling Advogados)

- New Rules on Publications by Brazilian Corporations (Demarest Advogados)

- New Rules for the Dismissal of Shareholder and Administrator of the Limitadas (Pacheco Neto Sanden Teisseire Advogados)

- Brazilian General Data Protection Law - LGPD and the Labor Relations (Sonia Marques Döbler Advogados)

- Impact of the New Government and New Technologies on Labor Inspections (Rödl & Partner)

 

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1ª edição:

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Confira os artigos publicados:

- Criminal Law Risks in the Corporate Context (Débora Motta & Karin Toscano Advocacia Criminal – DMKT)

- The Value of Imported Goods: Price, Customs Value and Transfer Price (Sperling Advogados)

- The IOF Levied on Brazilian Export Revenues Maintained Abroad – Ruling no. 246/2018 (Machado Associados Advogados e Consultores)

- Startups and the Incentives Brought to Angel Investment by Supplementary Law 155/16 (Demarest Advogados)

- Cryptocurrencies Taxation: Challenges and Opportunities (Rödl & Partner)

- Brazilian Federal Revenue Service (RFB) Clarifies Social Security Treatment Over Certain Payments to Employees (Lefosse Advogados)

- Associative Agreements Under the Brazilian Antitrust Law (Sonia Marques Döbler Advogados)

- Brazilian accounting rules regarding uncertainty over income tax treatments (Zilveti Advogados)

 

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Edição Especial: Lei Geral de Proteção de Dados (LGPD)

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Confira os artigos publicados:

- An Overview about the scope of Brazilian Data Protection Law (Zilveti Advogados)

- Data Processing – definition and situations of use (Stüssi-Neves Advogados)

- Provisional Measure No. 869/2018 (Sperling Advogados)

- Ten things you should know about data subjects’ rights in Brazil: getting ready for the Brazilian General Data Protection Law (Demarest Advogados)

- The Role and Responsibilities of the Data Protection Officer - DPO (Lefosse Advogados)

- Obligations of the Companies Towards the Treatment of Private Data (Sonia Marques Döbler Advogados)

- Possible Penalties in the Event of Data Leaks (Débora Motta & Karin Toscano Advocacia Criminal – DMKT)

- The Brazilian National Data Protection Authority (Machado Associados Advogados e Consultores)

- Some Notes on Data Portability in the Brazilian General Data Protection Law (Lefosse Advogados)

2018

4ª edição

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Confira os artigos publicados:

- Federal Revenue Department will create the Tax Compliance Incentive Program (Lefosse Advogados)

- E-Social - Main Concepts and Requirements (Rödl & Partner)

- Ein Jahr Reform des brasilianischen Arbeitsrechts (Stüssi-Neves Advogados)

- Kauf unter Eigentumsvorbehalt (Pacheco Neto Sanden Teisseire Advogados)

- Fundraising options for startups (Machado Associados Advogados e Consultores)

- Relevante Aspekte des brasilianischen Migrationsgesetzes (EMDOC)

- Brazil starts discussing cryptocurrencies compliance (Zilveti Advogados)

- Data privacy and the limits to power of employer on telework (Sperling Advogados)

- The Federal Government Regulates the Program ROTA 2030 (Demarest Advogados)

 

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3ª edição

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Confira os artigos publicados:

- Die Verfassungswidrigkeit der Steuererhebung auf Dienstleistungen - ISS beim Import der Dienstleistungen (Florence² & Advogados)

- Tendenzen in den Bereichen Governance, Risiken und Compliance - GRC (Stüssi-Neves Advogados)

- Gerichtsstandsklausel in internationalen Verträgen und die Grenzen der brasilianischen Gerichtsbarkeit (Pacheco Neto Sanden Teisseire Advogados)

- Der Ausgleich von Bilanzverlusten brasilianischer Gesellschaften durch Kredite ausländischer Gesellschafter (Machado Associados Advogados e Consultores)

- New ancillary obligation: EFD-REINF (Rödl & Partner)

- General data protection law comes into force in Brazil (Sonia Marques Döbler Advogados)

- A general overview of the administrative and civil liabilities of legal entities in Brazil (Zilveti Advogados)

- The Brazilian Innovation Law and Decree No. 9.283/2018 (Demarest Advogados)

- New rules applicable to public offerings in Brazil (Lefosse Advogados)

- Superior Court of Justice of Brazil (STJ) standardizes its decisions and establishes a limitation period of ten years for filing a lawsuit related to contractual’s events of default (ROTHMANN, SPERLING, PADOVAN, DUARTE ADVOGADOS)

 

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2ª edição

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Confira os artigos publicados:

- Beteiligung von Asländischen Kapital na Gesellschaften mit Sitz in Brasilien - Normen zur Bekämpfung der Steuerhinterziehung. Korruption und Gldwäsche (Florence & Advogados)

- A Quick Glance on the new Brazilian Fintech Regulation (Zilveti Advogados)

- Applicability of the EU GDPR to Brazilian Entities (Rothmann, Sperling, Padovan, Duarte Advogados)

- Der Globale Goldrausch: Visa für Investoren und Staatbürgerschaft (EMDOC)

- Die Arbeitsrechtsreform und die Anwaltsprozessgebüren (Stüssi-Neves Advogados)

- The Single Member Limited Liability Entity (EIRELI) and the Challenges for its Incorporation (Machado Advogados)

- Expectations for the Harmonization of Brazilian Transfer Pricing Rules for its Incorporation (Rödl & Partner)

- Foreign Credit Transactions - Modifications on the Central Bank System of Registration (Demarest Advogados)

- Die Anerkennung Außergerichtlicher Vergleich nach der Arbeitsrechtsreform in Brasilien (Pacheco Neto Sanden Teisseire Advogados)

- What happens with the Labor Reform after the Provisional Mesure regulating the matter lost its validity and was not converted into law up to April 23, 2018? (Sonia Marques Döbler Advogados)

 

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1ª edição

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Confira os artigos publicados:

- Die Einstellung von Selbständigen und anderen Freiberuflern mit Berufsasübungsregelung nach den durch die Vorläufige Maßnahme 808/17 eingeführten Änderungen - rechtliche auswirkungen (Florence & Advogados)

- Der Erwerb von Grundeigentum in Brasilien, wenn die verkäufer in einer Lebensgemeinschaft leben (Anaya Sociedade Individual de Advocacia)

- Angel Investment in Brazilian Startups - Recent Developments (Rothmann, Sperling, Padovan, Duarte Advogados)

- Brasilianisches Migrationsszenario nach den Verabschiendung des nuen Migrationsgesetzes (Lei Federal n⁰13.445/2017) (EMDOC)

- Brazilian Tax Aspects on Imports of Services (Pacheco Neto Sanden Teisseire Advogados)

- CPC 47: New Accouting revenue recognition rules and its tax impacts (Rödl & Partner)

- Die Unsicherheit bleibt: Keine Überprüfung der Entscheidungsleitsätze durch das TST (brasilianisches Bundesarbeitsgericht) und anderer offener Fragen vor dem Hintergrund der Arbeitsrechtsreform (Stüssi-Neves Advogados)

- Brasilianische Kreditsicherheiten bei internationalen Kreditgeschäften (Machado Advogados)

- Attorney-General Office of the National Treasury Changes collection Methods of Brazilian Federal Tax Debts (Zilveti Advogados)

- The Application of Confidentiality Agreements in Labor Relations (Sonia Marques Döbler Advogados)

2017

4ª edição

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Confira os artigos publicados:

- Changes in INPI´s Transfer of Technology Contract Registration (Rothmann, Sperling, Padovan, Duarte Advogados)

- Gesellschaft mit Beschränktern Haftung - LTDA. X Einzelgesellschaft - EIRELI - Eingentümer juristische Person - Registrierung bei Bundessteuerbehörde - derzeitige Unmöglichkeit der Gründung/Umwandlung (Florence & Advogados)

- Persönliche Haftung des Gesellschafters für Forderungen des Arbeitnehmers gegen die Gesellschaft aus einem arbeitsrechtlichen Verhältnis (Anaya Sociedade Individual de Advocacia)

- Dawn of the Compliance era? (Zilveti Advogados)

- E-Commerce Contracts in Brazil - Legislation, Regulation and specifc rules (Sonia Marques Döbler Advogados)

- Brazil discusses comprehensive tax reform bill and BRICS sign Memorandum of Cooperation and Tax Matters (PricewaterhouseCoopers)

- Der Gesetzentwurf Nr. 7.448/2017 um die Rechtssicherheit im Brasilianschen Recht (Machado Associados Advogados e Consultores)

- Vertragsfreiheit und Schiedsverfahren für Qualifizierte Arbeitnehmer in der neun Arbeitsgesetzgebung (Stüssi-Neves Advogados)

- Brazil modifies rules for taxation of Closed Investments Funds (Rödl & Partner)

- Federal Government regulates the sale of assets by mixedcapital companies in Brazil (Demarest Advogados)

- Treatment of SPEs of Brazilian real estate developers in judicial reorganization proceedings (Lefosse Advogados)

- Insider Trading in Brazil - Criminal and administrative perspective (Pacheco Neto Sanden Teisseire Advogados)

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3ª edição

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Confira os artigos publicados:

- New Rules for Foreclosure Procedure of Fiduciary Assigenment Agreements (Lefosse Advogados)

- Die Regelung des Erbrechts bei einer Lebensgemeinschaft (união estável) (Anaya Sociedade Individual de Advocacia)

- Brazil clarifies obligation to file country-by-country report when there is no effective competent authority agreement in place for its automatic Exchange (PricewaterhouseCoopers)

- Brazilian Imigration Law (EMDOC)

- Software Compliance and Corporate Policies in Brazil (Zilveti Advogados)

- Bitcoin and other Cryptocurrencies - Legal Perspective (Pacheco Neto Sanden Teisseire Advogados)

- Brazilian Federal Revenue Services enacts normative instruction #1,717/2017 regarding rules of restitution, refund and compensation of federal tax credits (Rödl & Partner)

- Angel Investment: Die Regelung Nr.1719/2017 von dem Brasilianischen Finanzemt (Machado Associados Advogados e Consultores)

- Brazilian Tax Authorities´ new ruling on taxation of Technology transfer: lack of legal certainty (Rothmann, Sperling, Padovan, Duarte Advogados)

- Rechtliche Aspekte der Versetzung von Arbeitnehmern (Stüssi-Neves Advogados)

- Financial and/or Tax advantages of Adopting Special regimes with the Finance Department of the state of São Paulo (Sonia Marques Döbler Advogados)

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2ª edição

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Confira os artigos publicados:

- New incentives for angel investments in Brazilian Startups (Rothmann, Sperling, Padovan, Duarte Advogados)

- Neue Entwicklungen in Brasilianischen Wettbewerbsrecht (TozziniFreire Advogados)

- Brazil heads towards international fiscal transparency (Zilveti Advogados)

- The Brazilian Tax Authorities issue guidance on the treatment of software as a service (SaaS) (PricewaterhouseCoopers)

- Neue Etappe zur Eröffung eines Unternehmens im Bundesstaat São Paulo (Machado Advogados)

- Aktuelles zur internationalen Rechtshilfe in Brasilien (Anaya Sociedade Individual de Advocacia)

- EINMANNGESELLSCHAFT - JETZT ERLAUBT DURCH NORMATIVE RICHTLINIE Departamento de Registro Empresarial e Integração ("DREI") NO.30 vom 02.März 2017 (Pacheco Neto Sanden Teisseire Advogados)

- Kommentar zur Arbeitsrechtsreform (Stüssi-Neves Advogados)

- Outsourcing: What changes with the new law? (Sonia Marques Döbler Advogados)

- Brazilian Federal Revenue Services enacts normative instruction #1,700 unifying rules for determination and payment of the Brazilian Corporate Income Tax (Rödl & Partner)

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1ª edição

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Confira os artigos publicados:

- TST - Dismissal and its additional counting for employers (PricewaterhouseCoopers)

- Das Programm zur steuerlichen Regularisierung (PRT) (TozziniFreire Advogados)

- Schiedsklausel in Satzungen Brasilianischer Gesellschaften (Machado Advogados)

- Der Gläserne Steuerzahler im Brazilianischen Steuerdschungel: neue Verwaltungsbestimmungen zur Steuertranstransparenz (Rothmann, Sperling, Padovan, Duarte Advogados)

- Amendments to the Brazilian Service Tax - Complementary Law 157/2016 issued in December 29, 2016 (Rödl & Partner)

- M&A in Brasil and the anticorruption Law (or How the Brazilian Anticorruption Law May Remodel M&A In Brazil (Zilveti Advogados)

- New rules for enrollment and updating of foreign entities before the national registry of legal entities (CNPJ) of the brazilian federal revenue (Demarest Advogados)

- Registration of foreign investment: new rules of the Central Bank of Brazil (Sonia Marques Döbler Advogados)

- Brasilien und die alternativen Energiequellen Sonne und Biomasse (Anwaltskanzlei Advocacia Gisela Puschmann)

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Edição Especial - Reforma Trabalhista

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Confira os artigos publicados:

- Telearbeit / Home Office (Stüssi-Neves Advogados)

- Social Security Consequences of the Labour Reform in Brazil (Machado Advogados)

- eSocial and the Brazilian Labor Reform (PricewaterhouseCoopers)

- Wirtschaftliche Gruppe vor dem Hintergrund der Arbeitsrechtsreform (Pacheco Neto Sanden Teisseire Advogados)

- Labor Reform and Tax Consequences (Zilveti Advogados)

- Brazil Labor Reform: Highlights on Compensation (Rothmann, Sperling, Padovan, Duarte Advogados)

- Reform des Arbeitsrechts - Internationale Aspekte (Anaya Sociedade Individual de Advocacia)

- “Brazilian Labor Law Review” - Legal provisions x Collective Agreements (Demarest Advogados)

- A new modality to hire employees (Sonia Marques Döbler Advogados)

- Outsourcing Practice (Lefosse Advogados)

- Brazilian Labor Reform – Flexibility in the allocation of Working Time (Rödl & Partner)

2016

4ª edição

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Confira os artigos publicados:

- Technisches Visum: neue Position des Arbeitsministeriums hinsichtlich der Figur des zwischengeshalteten Unternehmens (EMDOC)

- Brazil: New rules regarding support documentation for Brazilian non-resident capital gains taxation and withholding tax obligation upon substitution of shares (PricewaterhouseCoopers)

- New rules for D&O and Eingineering Insurance in Brazil (Demarest Advogados)

- Die nähere Regelung des Outsourcing in Brasilien - Inklusive des Kerngeschäfts (Gesetzesvonhaben Nr. 30/2015) (Pacheco Neto Sanden Teisseire Advogados)

- Some Challenges in M&A Post the Brazilian Anti-Baribery Act (Rothmann, Sperling, Padovan, Duarte Advogados)

- Brasilianische Regelung für Angel Investoren (Machado Advogados)

- Brazilian Federal Revenue amends lists of Low-Tax jurisdiction (LTJ) and Privilegend Taz Regimes (PTR) (Rödl & Partner)

- Verfassungsgericht zur ICMS-ST: Steuezahler haben Anspruch auf Ertattung von im Voraus Gazahlter (TozziniFreire Advogados)

- Tax consequences of the import of services by Brazilian entites from jurisdiction with double taxation treaties (Zilveti Advogados)

- Brazil passes law that changes rules for the power sector (Lefosse Advogados)

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3ª edição

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Confira os artigos publicados:

- Visum mit Arbeitsvertrag in Brasilien (EMDOC)

- Tax Ruling N. 06/2015 and WHT over increase of Shareholder´s Equity with know-how (Pacheco Neto Sanden Teisseire Advogados)

- Brasilianisches Steuerverwaltungsgericht (CARF) Entscheidet: Steuerlich motiviert abspaktung von Geschäftssparten ist rechtmässig (TozziniFreire Advogados)

- Lebengemeinschaften (Uniões Estáveis) ohne schriftlichen Vertrag (Anaya Sociedade Individual de Advocacia)

- Exportation of Services and Taxation by ISS in Brazil (Rödl & Partner)

- Reduction of WHT on remittances abroad to cover personal expenses (PricewaterhouseCoopers)

- Transfer Pricing Rules and the Importation of Services: The Application of the resale Price Method (Rothmann, Sperling, Padovan, Duarte Advogados)

- Hague Convention in Brazil (Zilveti Advogados)

- Brasilianischer Regelungsentwurf für Equality-Based Crowdfunding (Machado Advogados)

- Neue CNPJ-Regelungen ung Nennung des Letztanteilseigners von auslänfischen Unternehmen (Sonia Marques Döbler Advogados)

- Provisional Mesure 727: New Horizons for Infrastructure Projects in Brazil (Demarest Advogados)

- Transfer of Products Registrations issued by Brazilian Health Surveillance Agency in Comercial Transaction now has its own Facilitated Procedure (Lefosse Advogados)

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2ª edição

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Confira os artigos publicados:

- Judicial Recovery Fever (Pacheco Neto Sanden Teisseire Advogados)

- Deductibility of goodwill amortization in downstream mergers (PricewaterhouseCoopers)

- Entwicklungen auf dem Gebiete des Erbschaft - und Schenkung-steurrechts in Brasilien (Anaya Sociedade Individual de Advocacia)

- Neun Rechtsvorschrift für Äuslander in Brasilien (EMDOC)

- Brazilian tax regime for regulatization of non-declared foreign asset (Rothmann, Sperling, Padovan, Duarte Advogados)

- Cost-sharing: PIS/COFINS-Import is levied on operations carried out within the scope of Cost Sharing Agreements (Rödl & Partner)

- Capital Gain Taxation - Interpretative Declaratory Act RFB 03/2016 (Demarest Advogados)

- Notes on IP and Technology contracts in Brazil (Zilveti Advogados)

- Neue Regelung für die Brasilianische Steuernummer juristischer personen (CNPJ) (Machado Associados)

- Outsourcing - Vertragsabschluss und Risikominimierung (Sonia Marques Döbler Advogados)

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1ª edição

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Confira os artigos publicados:

- New regulation fro leniency agreements under the Brazilian Clean Companies Act (Lefosse Advogados)

- New Brazilian Mediation Law and the use of multi-tiered disputer resolution clauses (Rothmann, Sperling, Padovan, Duarte Advogados)

- Visum für ausländer Investoren - Natürliche Person (EMDOC)

- Aktuelles zum Grundeigentum in Brasilien (Anaya Sociedade Individual de Advocacia)

- Neues Brasilianisches Gesetz erlaubt die Regularisierung unerklärter Auslandeswerte (Machado Associados)

- Recent Developments on The Publication of Financial Statements by Brazilian Companies (Demarest Advogados)

- Das Wettbewerbsverbot im Individuellen Arbeitsvertrag (Sonia Marques Döbler Advogados)

- Brasilien in der Krise und Haftungsrisiken bei Markteintritt (Rödl & Partner)

- WHT on remittances abroad to cover personal expenses (PricewaterhouseCoopers)

- Absicherung von Forderungen in Krisenzeiten in Brasilien (Stüssi-Neves Advogados)

- How Corporate Governance is Attracting Investments (Zilveti Advogados)

2015

4ª edição

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Confira os artigos publicados:

- Bullying, Mobbing, Stalking, “Assédio Moral” (BrLaw / Anaya Sociedade de Advogados)

- M&A Market – Differences between Asset Sale and Share Purchase (Pacheco Neto Sanden Teisseire Advogados)

- Technisches Visum für 90 Tage bzw. 01 Jahr – Normgebende Resolutionen Nr. 100/2013 bzw. 61/2004 (EMDOC)

- Judicial Reorganization - DIP Financing granted to OAS Group (Lefosse Advogados)

- Brazil’s interest on net equity and Action 2 of the BEPS Project (Rothmann Sperling Padovan Advogados)

- Increase of Income Tax on Capital Gains (Demarest Advogados)

- Update on the obligation to disclose certain transactions in Brazil (PricewaterhouseCoopers)

- The Integrity Programme as a tool for warding off sanctions (Zilvetti Advogados)

- Brasilien tritt dem Übereinkommen zur Befreiung ausländischer öffentlicher Urkunden von der Legalisation bei (Stüssi-Neves Advogados)

- Softwarelizenzverträge in Brasilien (Machado Advogados)

- Change in the index for the readjustment of the labor liabilities: more burden to the companies!? (Sonia Marques Döbler Advogados)

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3ª edição

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Confira os artigos publicados:

- Die Rechtslage bei brasilianischem Nachlassvermögen nach der neuen EU-Erbrechtsverordnung (BrLaw / Anaya Sociedade de Advogados)

- Biologische Vielfalt in Brasilien: Veränderungen für Zugang und Vorteilsausgleich durch das Gesetz 13.123/2015 (Zilvetti Advogados)

- Die Beglaubigung Ausländischer Dokumente und die Apostille (Machado Advogados)

- Tax on Services should be included in the calculation basis of PIS and COFINS (Rödl & Partner)

- New Peovisional Measure Promotes Reduction Of Tax Litigation And Creates New Tax Return About Tax Planning (Pacheco Neto Sanden Teisseire Advogados)

- Einstellung von Auszubildenden (Sônia Döbler)

- Brazil approves reforms to Arbitration Law (Rothmann)

- Wichtige Änderungen in der Arbeits- und Sozialgesetzgebung im Jahr 2015 (Stüssi-Neves Advogados)

- Clarity on withholding tax for technical service fees paid to a treaty partner (PwC)

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2ª edição

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Confira os artigos publicados:

- Das Antikorruptionspaket und die Konkretisierung der Anti-Korruptionsregelungen – was erwartet Unternehmen in Brasilien? (Zilvetti Advogados)

- Publication of large-sized companies’ financial statements before their filing with Board of Trade of the State of São Paulo (Lefosse Advogados)

- Increase in PIS and COFINS rates on financial revenues (PricewaterhouseCoopers)

- Das Internationale Zivilprozessrecht in der neuen Zivilprozessordnung Brasiliens (Rechsteiner e Anaya Sociedade de Advogados)

- Constitutional Amendment modifies State VAT (ICMS) taxation (Rödl & Partner)

- Der brasilianische Outsourcing-Gesetzentwurf (Machado Advogados)

- Risikomanagement aus dem Blickwinkel der Compliance (Stüssi-Neves Advogados)

- The new Brazilian Civil Procedure Code and the application of the disregard of the legal entity (Rothmann Sperling Padovan Advogados)

- The health care market in Brazil: new business opportunities (Pacheco Neto Sanden Teisseire Advogados)

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1ª edição

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Confira os artigos publicados:

- STJ aktualisiert die auf die Anerkennung ausländischer Urteile und Rechtshilfeersuchen anwendbaren Regeln (Stüssi-Neves Advogados)

- Brazil increases social contributions on importation of goods (PricewaterhouseCoopers)

- Compliance as a social factor and the importance of its added value to the businesses (Pacheco Neto Sanden Teisseire Advogados)

- Law No. 13,097/15 allowed foreign investments in hospitals and medical clinics (Lefosse Advogados)

- Sorge-, Obhuts- und Aufenthaltsrecht von minderjährigen Kindern (Rechsteiner e Anaya Sociedade de Advogados)

- Die neue Regelung für ausländische Investitionen auf dem brasilianischen Finanz- und Kapitalmarkt und in Depositary Receipts – CMN-Beschluss Nr. 4373 (Machado Associados)

- Drastic changes to tax break on payroll contributions intended by the Federal Government (Rödl & Partner São Paulo)

2014

4ª edição

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Confira os artigos publicados:

- Historic decision: Brazil’s Supreme Court changes understanding about the statute of limitations for recovery of FGTS credits (Lefosse Advogados)

- Profit Sharing Distribution Program Law no. 10,101/2000, amended by the Law no. 12,832/2013 (Sonia Marques Döbler Advogados)

- Immobilien als Sicherungsmittel: Vergleich Hypothek und Sicherungsübereignung (Lippert Advogados)

- Die Vertragsfreiheit bei Handelsvertreterverträgen in Brasilien (Machado Associados)

- Internationaler Rechtsverkehr (Rechsteiner e Anaya Sociedade de Advogados)

- Befristeter Aufenthalt für Staatsbürger von MERCOSUR (Atene Consultoria Jurídica)

- Mediation for commercial disputes: a relief for costly and time-consuming litigation (Pacheco Neto Sanden Teisseire Advogados)

- Normative Instruction regulating the tax treatment of dividends, interest on net equity and the equity-pick up method issued (PricewaterhouseCoopers)

- Technologietransfer nach Brasilien und Eintragung der Verträge beim INPI (Rothmann Sperling Padovan Advogados)

- Das Treffen der G-20 und die globale steuerliche Einkreisung (Zilveti Advogados)

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3ª edição

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Confira os artigos publicados:

- Brazilian Antitrust Authority (CADE) issues public consultations about disputed issues on merger control (Lefosse Advogados)

- Das brasilianische Antikorruptionsgesetz und seine Auswirkungen auf Unternehmen (Sonia Marques Döbler Advogados)

- Ausländische Fahrzeugführer in Brasilien und ihre Zivilrechtliche Haftung (Lippert Advogados)

- Brasiliens Beitritt zu dem Übereinkommen der Vereinten Nationen über Verträge über den Internationalen Warenkauf (Un-Kaufrecht bzw. CISG) (Machado Associados)

- Herausforderungen für die Gesetzgebung im Automobilsektor (Zilveti Advogados)

- Gerichtsstandsklauseln und Schiedsklauseln in internationalen Verträgen (Rechsteiner e Anaya Sociedade de Advogados)

- Legal implications for the admission and permanence of a foreigner in the national territory, with tourist/business length of stay in the condition of tourist / business already expired, as well as the legal consequences for entry in Brazil and performance of work activities without the appropriate visa (Atene Consultoria Jurídica)

- How to deal with Loans in Brazil (Pacheco Neto Sanden Teisseire Advogados)

- The Brazilian concept of privileged fiscal regimes – the case of Switzerland (Pacheco Neto Sanden Teisseire Advogados)

- Die aktuelle Situation bei befristeten Arbeitsverträgen in Brasilien (Stüssi-Neves Advogados)

- Importers may not pay IPI on resale says the Superior Court (Rödl & Partner São Paulo)

- Out-of-Court Reorganization: positive and negative aspects (Rothmann Sperling Padovan Advogados)

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2ª edição

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Confira os artigos publicados:

- Brazil’s new Internet Law (“Marco Civil da Internet”) is finally approved (Lefosse Advogados)

- Steuerliche Behandlung von Expats (Sonia Marques Döbler Advogados)

- Erwerb von Immobilien im ländlichen Raum durch ausländische juristische Personen oder durch eine durch ausländisches Kapital kontrollierte juristische Person Brasiliens (Lippert Advogados)

- Besteuerung der Auslandsüberweisung wegen Vergütung für technische Dienstleistung und technische Assistenz: Stellungnahme PGFN/CAT n. 2363/13 (Machado Advogados)

- Besteuerung Kontrollierter und Angegliederter Unternehmen im Ausland – Vorläufige Massnahme 627/13 und Gesetz 12.973/14 (Zilveti Advogados)

- Die internationale Durchsetzung von Geldforderungen nach brasilianischem Recht (Rechsteiner Sociedade de Advogados)

- Rechtliche Voraussetzungen für die Vertretung brasilianischer Gesellschaften durch Ausländer (Atene Consultoria Jurídica)

- Die steuerliche Behandlung von Cost Sharing-Verträgen – Stellungnahme der brasilianischen Bundessteuerbehörde (Solução de Divergência nº 23/2013) (Rothmann Sperling Padovan Advogados)

- Provisional Measure 644/2014 – New Individual Income Tax rules for 2015 (Rödl & Partner)

- Die Vollstreckung von arbeitsrechtlichen Verbindlichkeiten – Haftungserweiterung auf Mitglieder der sog. “wirtschaftlichen Gruppe” (Pacheco Neto Sanden Teisseire Advogados)

- Brazilian “Interest on Net Equity” - the new German approach (PricewaterhouseCoopers)

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1ª edição

Clique aqui para fazer o download

Confira os artigos publicados:

-Zuständigkeitserweiterung der brasilianischen Konsulate im Ausland im Bereich des Scheidungsrechts (Rechsteiner Sociedade de Advogados)

- The Brazilian Anti-Corruption Law comes into effect (Lefosse Advogados)

- Rechts- und Einwanderungsaspekte der Vergütung für Ausländer in Brasilien (Atene Consultoria Jurídica)

- Die Medida Provisória Nr. 627/2013 und die Instrução Normativa Nr. 1.397/2013 - Beendigung des Steuerlichen Übergangsregimes - RTT (Rothmann Sperling Padovan Advogados)

- Die brasilianische Gesetzgebung versucht, sich dem E-Commerce anzupassen (Zilveti Advogados)

- A nova Lei Antitruste brasileira // Notificação Prévia e o Gun Jumping (Sonia Marques Döbler Advogados)

- Reducing bureaucracy in the Federal Revenue Office and other Tax News (Rödl & Partner)