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By Danilo Mininel, Guilherme Manier
National entities, as well as entities domiciled abroad that hold interest in a company in Brazil must provide information to the Brazilian Federal Revenue Service about their ultimate beneficial owners (UBO).
By Tax Team
In September, the Internal Revenue Service of Brazil (RFB) issued new instructions about the Voluntary Disclosure and Amnesty Program ("RERCT"), by publishing RFB Instruction ("IN/RFB") 1,832/2018.
By Capital Markets
Guideline Opinion 38 of the Securities and exchange Commission provides on the fiduciary duties of the managers in indemnity agreements between listed companies and their managers.
By Capital Markets
Additional practices should be adopted in relation to those which apply to cases in which the fund invests in regular assets.
By Danilo Mininel, Aline Pardi Ribeiro, Paulo Henryque Correia
With more flexibility, there is no need to include the activities that will be developed by the branches in the activities performed by the head office.
By Nair V. Saldanha, Fernanda Tassinari, Lucas Budoya
On March 13, 2018, the Board of the Brazilian Securities and Exchange Commission extended the deadline for submission of the Report on the Brazilian Corporate Governance Code...
By Nair V. Saldanha, Fernanda Tassinari, Lucas Budoya
Em 13 de março de 2018, o Colegiado da CVM prorrogou o prazo para envio do Informe sobre o Código Brasileiro de Governança Corporativa à CVM, previsto na Instrução CVM 480/09, artigo 29-A e Anexo 29-A ("Informe").
By Marcelo Cosac, Camilla Paiva
LIG is very similar to covered bonds, widely used abroad.
By Priscilla Carbone, Débora Terra
Law No. 13,467, of July 13, 2017, known as Labor Reform, has not yet been discussed by the Courts, as it will only come into force on November 11, 2017.
By Igor Nascimento Souza, Daniel Vila-Nova, Fernando Gallacci
Recently, two opinions involving constitutional matters have been issued by the Federal Supreme Court (STF), which may come to have stare decisis effects as to whether it is possible to collect tax on urban property...
By Juliano Rotoli Okawa, Igor Nascimento Souza, Vitor Martins Flores
Electronic Power of Attorney: Power of attorney issued through e-CAC, when the principal and the agent both hold a digital certificate.
By Juliano Rotoli Okawa, Igor Nascimento Souza, Márcia Freitas
It is also important to highlight that RFB has made available, as an annex to Instruction No. 1752/2017, an Requirement for Withdrawal of Objection or Administrative Appeal.