Newsletter Recht & Steuern

In kurzen Artikeln infomieren unsere Mitgliedsanwaltskanzleien und -steuerberater eine breite Leserschaft über aktuelle rechtliche und steuerrechtliche Themen.

Der Newsletter "Recht & Steuern" erscheint vierteljährlich und wird von unseren Mitgliedsunternehmen, den Industrie- und Handelskammern (IHKs) in Deutschland sowie sonstigen Interessenten bezogen. Die bisher veröffentlichten Editionen finden Sie hier. 

Wenn Sie als Mitgliedsanwaltskanzlei bzw. -steuerberater Interesse an einer Teilnahme haben, melden Sie sich bitte und senden uns eine E-Mail.

Ausgaben

2024

4. Ausgabe:

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I. Unternehmen gewinnen, wenn Familien wichtig sind: ein Anreiz zur Verlängerung des Elternurlaubs (Pacheco Neto Sanden Teiseire Advogados)

II. Brazilian Future Fuels Law (Lefosse Advogados)

III. The Validity of Digital Signatures Without the use of Digital Certificates (Machado Associados)

IV. The EU-Mercosur Trade Agreement: Progress and Outlook (FCR Law

V. LGPD - Regulation of International Data Transfers and Approval of Standard Contractual Clauses (Sonia Marques Döbler Advogados)

VI. Brazil's New Legal Framework for the Electronic Games Industry: A Look at Law No. 14,852/2024 (Sperling Advogados)


 

3. Ausgabe:

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Die Artikel: 

I. The End of Mandatory Sworn Translation for Powers of Attorney in Brazil: A Game-Changing Landmark brought by DREI Normative Instruction No. 1/2024 (Mourão Campos Group

II. Suspension of the execution filed against guarantors of a debt submitted to Judicial Recovery (Machado Associados)

III. Current Overview of Incentives for Sustainable Aviation Fuel (SAF) in Brazil (Lefosse Advogados)

IV. New Regulations on Solid Waste and Reverse Logistics - Management Entities, Auditors of Results for Reverse Logistics, and Other Developments (Tauil Chequer | Mayer Brown)

V. Strategies to protect international groups from corporate veil piercing in Brazil (FCR Law

VI. Changes to Brazilian Civil Code regarding monetary adjustment and interest rate limitations in Brazil (Stüssi-Neves Advogados)

VII. The importance of having an environmental compliance program (Sonia Marques Döbler Advogados)

VIII. Lieferkettensorgfaltspflichtengesetz in Deutschland und EU: Auch für brasilianische Lieferanten wichtig? (Pacheco Neto Sanden Teiseire Advogados)

IX. FX regulation update: the end of Simultaneous Foreign Exchange Transactions (Sperling Advogados)

X. The Reform of Corporate Law Rules in the Brazilian Civil Code (Demarest Advogados)


2. Ausgabe:

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Die Artikel:

I. Brazil’s Green Patent Fast-Track Program (Bhering Advogados)

II. Personal data protection and reporting of security incidents (Stüssi-Neves Advogados)

III. Legal Framework of Guarantees (Machado Associados)

IV. Electronic Service of Process: A Brief Analysis of This New Mode of Communication Between
the Brazilian Government and Businesses (Mourão Campos Group

V. Regulation of the DPO's Activities - Impacts for European Multinationals Operating in Brazil (FCR Law

VI. Taxation of Presumed ICMS Credits: Fiscal Credit System and New Controversies (Sonia Marques Döbler Advogados)

VII. Leihmutterschaft in Brasilien (Pacheco Neto Sanden Teiseire Advogados)

VIII. Transfer Pricing in Brazil: The Silent Tsunami (Sperling Advogados)

IX. Brazil launches new law for clinical research with human beings in Brazil (Lefosse Advogados)

X. Brazil passes ‘legal framework for games’ legislation (Tauil Chequer | Mayer Brown)


1. Ausgabe: 

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Die Artikel:

I. The importance of the Liquidator/Bookkeeper under Brazilian Law (Mourão Campos Group

II. Unconstitutionality of the federal taxation on ICMS tax benefits granted by states and the Federal District (Machado Associados)

III. Navigating the implementation challenges of new Brazilian transfer pricing rules (FCR Law

IV. The growing expectations on future regulation of carbon markets in Brazil (Lefosse Advogados)

V. Reputationsrisiken und Arbeitsbeziehungen (Pacheco Neto Sanden Teiseire Advogados)

VI. Brazil’s new Tax Rules for Infrastructure Investments (Tauil Chequer | Mayer Brown)

VII. 2023 Retrospective - Major Impacts on Brazilian Labor Legislation (Sonia Marques Döbler Advogados)

VIII. Brasilien intensiviert Bemühungen im Bereich geistiges Eigentum: Aktuelle Maßnahmen und Pläne (Bhering Advogados)

IX. Warenverkehrssteuer (ICMS) auf die Übertragung von Waren zwischen Niederlassungen desselben Inhabers – Aktualisierung der Regelungen (Stüssi-Neves Advogados)

X. The New Brazilian Pesticides Law (Sperling Advogados)

2023

4. Ausgabe: 

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Die Artikel:

I. Regulation of Artiificial Intelligence in Brazil (Machado Associados)

II. Steuerreform und „grüne Wirtschaft“: Auf der Suche nach einem ökologischen Übergang im brasilianischen Steuersystem (FCR Law)

III. Licensing of know-how and Innovations in Law 14.596/2023 (Transfer Pricing) for the deductibility of royalties (PNST Advogados

IV. New Resolution on International Data Transfer In Brazil (Sonia Marques Döbler Advogados)

V. Immigration to Brazil: Professional Training Visa under Normative Resolution 19/2017 (EMDOC)

VI. Reducing industry costs through the judiciary: the case of PIS/COFINS (Sperling Advogados)

VII. The new regulations on sports betting in Brazil (Demarest Advogados)

VIII. Sustainable investment and the challenges for a productive debate on ESG issues (Lefosse Advogados)

IX. Neues Szenario bei den Gewerkschaftsbeiträgen Thema 935 des Obersten Gerichtshofs STF (Stüssi-Neves Advogados)

 


 

3. Ausgabe:

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Die Artikel:

I. Practice Advisory: Brazilian Perspective  (EMDOC)

II. The Agreement between the European Union and Mercosur: Current Status and Future Possibilities in the Coming Months (Mourão Campos)

III. Acquisition of Rural Properties by Foreigners in Brazil (FCR Law)

IV. Electronic Signature and Change in the Requirement of Extrajudicial Execution Instruments (Machado Associados)

V. Gesetz zur Gleichstellung der Geschlechter bei Löhnen, Gehältern und Vergütungskriterien (Stüssi Neves Advogados)

VI. Taxation of Investments Abroad by Individuals, Private Investment Companies (PICs) and Trusts" - Bill no. 4.173/2023 (Pacheco Neto Sanden Taisseire Advogados)

VII. The Use of Competitors' Trademarks as Google Ads Keywords (Sperling Advogados)

VIII. Changes in Consumption Taxation: Chamber of Deputies Approves PEC 45/2019 (Sonia Marques Döbler Advogados)

IX. The new framework for Technology Transfer Agreements in Brazil (Bhering Advogados)

X. Law No. 14,599/2023 – Law amending carrier and cargo insurance policies published (Demarest Advogados)

XI. The 10 years of the Brazilian Clean Company Act and the impacts for foreign companies doing business in Brazil (Lefosse)

 


 

2. Ausgabe:

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Die Artikel:

I. The effects of the decision of the Federal Supreme Court on res judicata in the tax area  (Stüssi Neves Advogados)

II. Brazilian Supreme Court fixes the thesis of prevalence of conventions and collective bargaining agreements over legislation  (Sonia Marques Döbler Advogados)

III. ANPD Publishes Opinion Regarding Use Of Data In The Pharmaceutical Sector (Tauil & Chequer Advogados Associado a Mayer Brown)

IV. Public Private Partnership for intercity train project in São Paulo brings opportunities for foreign investors (Lefosse Advogados)

V. ChatGPT – Legality and Legal Aspects Arising from its Use (Machado Associados)

VI. Immigration to Brazil: Status for Legal Dependents  (EMDOC)

VII. The Watchmen Paradox Examining the Challenges of "Fake News" Regulation in Brazil (Mourão Campos)

VIII. Brazilian new transfer pricing rules: challenges for multinational companies (FCR Law)

IX. Setting the record straight concerning outsourcing in Brazil (Sperling Advogados)

 


 

1. Ausgabe:

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Die Artikel:

- Bestellung von Geschäftsführern mit Wohnsitz im Ausland für Gesellschaften mit Sitz in Brasilien (Pacheco Neto Sanden Teisseire Advogados);

- The Appointment without an administrator work visa (Director visa) for an immigrant who is living out of Brazil (Resident Abroad) for Companies with Headquarters in Brazil - Is this act acceptable by the Brazilian immigration authorities even in Limited liability companies? (EMDOC);

- Foreign Exchange Framework: Overview and Regulation of Foreign Capital in Brazil (FCR Law);

- Brazil´s new guidelines for transfer pricing: MP 1,152/2022 (Sonia Marques Döbler Advogados);

- Recent developments and established tools for consumer protection in digital markets (Sperling Advogados);

- Levy of social security contribution on the payment of maternity leave extension (Machado Associados);

- The Brazilian Patent and Trademark Office’s Contracts’ Department new deliberation on recordation procedures for Technology Transfer Agreements (Bhering Advogados);

- Brazilian Data Protection Authority Penalties Now In Place (Tauil & Chequer Advogados Associado a Mayer Brown);

- Will the creditors’ alternative plan change the dynamics in a Brazilian judicial reorganization proceeding? (Lefosse Advogados);

- The new German Supply Chain Act (LkSG): Due Diligence obligations for German companies, but also for Brazilian suppliers and business partners (Rödl & Partner);

- Advances in regulation of tax settlements (Stüssi Neves Advogados).

2022

4. Ausgabe:

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Die Artikel:

- Brazilian data protection authorities most relevant guidelines in 2022  (Tauil & Chequer Advogados Associado a Mayer Brown);

- Private data leak: Is there moral damage? (Machado Associados)

- Alterations to special majority for approving resolutions of limited liability companies (Stüssi-Neves Advogados)

- The new Brazilian law on inclusion of women in the workplace – need for action?! (FCR Law)

- The Tax Transaction and the Possibilitz of Settlement of Debts with Tax Losses (Pacheco Neto Sanden Teisseire Advogados)

- The expatriation of Brazilian workers and the perspective of changes due to Bill 3.801/2019 (Lefosse Advogados)

- Limitations on Liability for Non-Member Officers in Light of the Brazilian Consumer Protection Code (Mourão Campos Advogados)

- Erfindungen, Gebrauchsmuster, Arbeitgeber und Arbeitnehmer – Wie regelt das Patentrecht dieses Verhältnis in Brasilien? (Bhering Advogados)

- Private Damages Claims for the Practice of Violations to Competition and the new Law No. 14,470/2022 (Sonia Marques Döbler Advogados)

 

3. Ausgabe:

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Die Artikel:

- Brazil to increase benefits to whistleblowers in cartel investigations and give CADE more access to financial information (Lefosse);

- Major Changes to the Public Records Act (Machado Associados);

- Creation of the National Hydrogen Program and its Management Committee (Tauil & Chequer Advogados Associado a Mayer Brown);

- Risk Management and the shareholder’s responsibility in regard to limited liability companies (Rödl & Partner);

- Types of variable remuneration in Brazil (FCR Law);

- The potential threats of data breaches: Is it worth taking the risk? (Sperling Advogados);

- General Conditions for Sellers x General Conditions for Buyers – Battle of Forms (Stüssi-Neves Advogados);

- Die Regelung des Kohlenstoffmarktes in Brasilien (Pacheco Neto Sanden Teisseire Advogados);

- Brazilian Government adopts new measures for the Real Estate Investment Visa (EMDOC);

- Interest On Equity: Main Tax Aspects (Sonia Marques Döbler Advogados);

- Consolidation and simplification of rules applicable to the operation of extended warranty insurance as of May 2022 (Demarest Advogados).

 

2. Ausgabe:

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Die Artikel:

- Brazilian citizenship x residence for undetermined term (EMDOC);

- Jüngste Entwicklungen im geistigen Eigentum in Brasilien (Bhering Advogados);

- The urgent Tax Reform will be left to the next government (Mourão Campos, Fernandez, Cargnin e Zanatta Sociedade de Advogados);

- Kein Anfall von Steuern und Abgaben (IRPJ, CSLL, PIS und COFINS) auf Geldwertberichtigung und Zinsen gemäß dem SELIC-Satz bei der Erstattung von fehlerhaft gezahlten Steuern (Stüssi-Neves Advogados);

- The opening of the free power market is closer to becoming effectiv (Lefosse Advogados);

- The limits of the Director's performance as per Law 14195/2021 (Machado Associados);

- Cross-border consortia in Brazil for complex services and projects: corporate and tax advantages (FCR Law);

- CIDE On Offshore Remittance: What Expect From EA 928.943 (Theme 914) Judgement? (Pacheco Neto Sanden Teisseire Advogados);

- New Rules on Teleworking Arrangements (Sonia Marques Döbler Advogados);

- Human rights in Supply Chain | Brazilian perspective (Rödl & Partner Consultores);

- The Doctrine of Substantial Permormance in Brazil: Application to Business Contracts (Sperling Advogados).

 

1. Ausgabe:

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Die Artikel:

- New Controversies over ICMS on Interstate Transactions (Machado Associados);

- Digital nomad – interesting possibility of migratory residency in Brazil (EMDOC);

- Neuerungen bei den Geschäftsführungsregeln für brasilianische Gesellschaften (FCR Law);

- Sole shareholder – the simplification of the “Sociedade Limitada (Sperling Advogados);

- Der Datenschutzbeauftragte nach dem brasilianischen Datenschutzgesetz (Stüssi-Neves Advogados);

- Technology transfer in Brazil: the new exchange rate framework and its impacts (Bhering Advogados);

- MP 1.085/21 und die Modernisierung der Notar- und Registerdienste in Brasilien (Pacheco Neto Sanden Teisseire Advogados);

- The main changes brought by the New Foreign Exchange Law (Lefosse Advogados);

- Infralegal Labor Regulatory Framework (Decree No. 10,854/21) and its innovations in employment relations (Sonia Marques Döbler Advogados).

2021

4. Ausgabe:

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Die Artikel:

- STF and Labor Reform from the perspective of the Brazilian Constitution (Mourão Campos, Fernandez, Cargnin e Zanatta Sociedade de Advogados

- A current overview of ICMS Tax Benefits (Sperling Advogados)

- Brazilian Congress yet to revisit President’s veto on the Bill of Law that would put an end to one of the most relevant disputes of IPI taxpayers: the concept of market area (praça) (Lefosse Advogados)

- Strategic view of transfer pricing in Brazil (Rödl & Partner)

- ESG Practices at EMDOC (EMDOC)

- Law 14.195/21 and its Corporate Aspects (Stüssi-Neves Advogados)

- The importance of discussing succession (Machado Associados)

- Practical Challenges and Solutions of LGPD Compliance in Brazil for GDPR Compliant Companies (FCR Law – Fleury, Coimbra & Rhomberg Advogados)

- Das Commercial Paper („Nota Comercial”) im Gesetz 14.195/21 (Pacheco Neto Sanden Teisseire Advogados)

- Lay-off: an alternative to deal with a crisis period (Sonia Marques Döbler Advogados)

 

 

3. Ausgabe:

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Die Artikel:

- The moment of appropriation for accounting purposes of credits resulting from judgment (Stüssi-Neves Advogados)

- Creditors’ alternative plan in judicial business reorganization (Machado Associados)

- Exclusion of ICMS from the PIS and COFINS tax base (Rödl & Partner)

- Rechtliche Aspekte von ESG und deren Auswirkungen auf die unternehmerische Praxis (FCR Law – Fleury, Coimbra & Rhomberg Advogados)

- Rücktritt und Ausschluss des Gesellschafters in der „Sociedade Limitada“ („Ltda.“) (Pacheco Neto Sanden Teisseire Advogados)

- The new appointments of the National Council for the protection of personal data and the factual impossibility of application of sanctions at the moment (Bhering Advogados)

- Can companies dismiss for cause employees who refuse to vaccinate against Covid-19? (Sperling Advogados)

- The Green Hydrogen Potential (Lefosse Advogados)

- Ordentliches Einbürgerungsverfahren in Brasilien (EMDOC)

- Compliance (Mourão Campos, Fernandez, Cargnin e Zanatta Sociedade de Advogados)

- Do labor benefits provide for PIS and COFINS tax credits? (Sonia Marques Döbler Advogados)

- New Changes in the Brazilian Corporations Law (Demarest Advogados)

 

2. Ausgabe:

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Die Artikel: 

- Brasilianischer Immobilienmarkt: Eine offene Tür für die Regularisierung von Einwanderern (EMDOC)

- Die Provisorische Maβnahme Nr. 1.040/2021 und ihre Auswirkung auf das Aktiengesellschaftsgesetz (Stüssi-Neves Advogados)

- Abkommen über Kommerzialisierungsrechte als Alternative zur Verringerung der brasilianischen Steuerlast für internationale SaaS (Software as a Service)-Lizenzen (FCR Law)

- Projekt für einen Rechtsrahmen für Währungsumtausch (Machado Associados)

- Aktuelle Wege zur Beschleunigung der Patentprüfung in Brasilien (Bhering Advogados)

- Das neue brasilianische Vergabegesetz und seine Innovationen bezüglich der Ausschreibung (Sonia Marques Döbler Advogados)

- Das brasilianische Allgemeine Datenschutzgesetz (LGPD) als Wettbewerbsvorteil (Rödl & Partner)

- Die vom brasilianischen Obersten Verfassungsgericht erlassene Aufhebung des Artikels 40, einziger Paragraph, des brasilianischen Gesetzes für gewerbliches Eigentum und ihre Auswirkung auf die Industrie (Sperling Advogados)

- Von der Verordnung Nr. 15/2020, des brasilianischen Rats für Energiepolitik (CNPE) bis zum Rechtsrahmen der dezentralen Stromerzeugung (Lefosse Advogados)

- Neuverhandlungen von Bankschulden (Pacheco Neto Sanden Teisseire Advogados)

- Open Insurance - Neue Möglichkeiten im brasilianischen Versicherungsmarkt (Demarest Advogados)

Die Texte sind in englischer Sprache verfasst.

 

1. Ausgabe:

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Die Artikel: 

- Rückblick 2020: einige der wichtigsten Entwicklungen auf dem Gebiet des geistigen Eigentums in Brasilien (Bhering Advogados)

- Foreign Investments and the Brazilian Central Bank: Information requirements for Brazilian companies (FCR Law - Fleury, Coimbra & Rhomberg Advogados)

- What to expect from the recently created Brazilian Data Protection Authority (Sperling Advogados)

- Scenario of Immigration in Brazil: pandemic and the impact on the regular activities (EMDOC)

- Brazilian Government passes new anticorruption measures following the International Anticorruption Day (Lefosse Advogados)

- The Payment of Corporate Capital with Cryptocurrencies (Machado Associados)

- Der Ausstieg aus dem brasilianischen Markt – was ist zu beachten? (Rödl & Partner)

- Taxation of Digital Business in Brazil and the Impacts of the Recent Decision of the Brazilian Supreme Court (Sonia Marques Döbler Advogados)

- Das Allgemeine Datenschutzgesetz (LGPD) und die Arbeitsverhältnisse in Brasilien (Stüssi-Neves Advogados)

- Startups - The Brazilian Legal Framework (Demarest Advogados)

2020

4. Ausgabe:

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Die Artikel:

- State of São Paulo reduces tax benefits for several sectors and modifies provision concerning tax benefits, VAT substitution regime and tax settlement (Lefosse Advogados)

- Cost Sharing mit im Ausland Ansässigen: Anforderungen und Wirksamkeit (Stüssi-Neves Advogados)

- Tax Settlement in Brazil (Sonia Marques Dôbler Advogados)

- Comments on Extrajudicial Reorganization (Machados Associados)

- Insolvenz in Brasilien – was überschuldete Unternehmen und (deutsche) Gläubiger wissen sollten (FCR Law)

- Die Bekämpfung der Markenpiraterie in Brasilien (Bhering Advogados)

- Immigration to Brazil based on Technical Assistance or Transference of Technology (EMDOC)

- General Contractual Terms and Conditions and Battle of forms (Sperling Advogados)

 

3. Ausgabe:

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Die Artikel: 

- Steuerliche Anreize für Green Bonds und Social Bonds (Pacheco Neto Sanden Teisseire Advogados)

- Withdrawal of Partner and Payments of Assets (Machado Associados)

- Innovations on the Rules and Guidelines of the Public Registry of Companies Normative Instruction DREI (in) no. 81/2020 (Sonia Marques Döbler Advogados)

- General Data Protection Law: Main Duties and Steps for Compliance (FCR Law – Fleury, Coimbra & Rhomberg Advogados)

- Alternatives for Restructuring of Intercompany Debts of Brazilian Subsidiaries of Foreign Companies as Result of Foreign Exchange Variation (Stüssi-Neves Advogados)

- Importance of payroll diagnosis for strategic management: INSS Credits (Rödl & Partner)

- Reorganization of rural businesses in Brazil (Sperling Advogados)

- Tax Reform Perspectives (Zilveti Advogados)

- What Changes With the New Legal Framework for Basic Sanitation (Lefosse Advogados)

 

2. Ausgabe:

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Die Artikel: 

- Overview of Supplementary Bill 146/2019 (Machado Associados)

- The new Brazilian franchise law (Sperling Advogados)

- Kumulierung von ICMS-Vorsteuerforderungen (Stüssi-Neves Advogados)

- The postponement of the Brazilian General Personal data protetion law in Brazil during the state of emergency of covid-19 (Demarest Advogados)

- German Groups in Brazil and Renegotiation of Contracts (Pacheco Neto Sanden Teisseire Advogados)

- Restrictions on the Acquisition of Rural Lands by Foreigners and the Liberalization Brought by “Lei do Agro” (Sonia Marques Döbler Advogados)

- Potential flexibilization on Brazilian tax residency rules (Rödl & Partner)

- Update on restrictions regarding entrance of immigrants in Brazil (EMDOC)

- Brazilian Federal Public Prosecutor Office issues new guidelines on the negotiation of leniency and collaboration agreements in criminal investigations (Lefosse Advogados)

 

Sonderausgabe Covid-19:

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1. Ausgabe:

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Die Artikel: 

- Streitbeilegung im neuen EU-Mercosur Handelsabkommen (Pacheco Neto Sanden Teisseire Advogados)

- IBAMA starts public consultation on offshore wind farms (Lefosse Advogados)

- Taxation on Foreign Currency Hedging (Sperling Advogados)

- Project for Change of the Regulatory Framework for Sanitation (Machado Associados Advogados e Consultores)

- Considerations concerning the criminalization of declared but unremitted State vat (Débora Motta & Karin Toscano Advocacia Criminal – DMKT)

- Der Vertrag „Verde e Amarelo“ für Berufsanfänger nach der Präsidialverordnung MP Nr. 905/2019 (Stüssi-Neves Advogados)

- Job stability to pregnant employee in temporary labor agreement is denied by the Superior Labor Court (Sonia Marques Döbler Advogados)

- Startup costs of investments in Brazil: debt-to-equity swap as an alternative approach (Zilveti Advogados)

- Taxation of the Digital Age: Challenges faced by OECD lessons for the Brazilian Tax Reform (Rödl & Partner)

2019

4. Ausgabe:

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Die Artikel: 

- Bill No. 5387/2019: Foreign Capitals and Exchange Law (Machado Associados Advogados e Consultores)

- Provisional Measure Nº 905/2019 Main Amendments to Labor and Social Security Legislation (Lefosse Advogados)

- Great Opportunities for Young Immigrants in Brazil: Perspectives From to the Migration Law (EMDOC)

- Wichtige Aspekte des Gesetzes der Wirtschaftlichen Freiheit - Gesetz Nr. 13.874/19 (Pacheco Neto Sanden Teisseire Advogados)

- Judicial performance bond and its recent regulation by the Superior Labor Court (Sonia Marques Döbler Advogados)

- Countdown für das Inkrafttreten des Datenschutzgesetzes: Was Unternehmen für die Anpassung an das neue Gesetz tun müssen (Stüssi-Neves Advogados)

- New Technologies and the Brazilian Regulatory Sandbox (Demarest Advogados)

- The negotiation of tax debits between taxpayers and Tax Administration: A welcomed step toward a cooperative paradigm (Zilveti Advogados)

- ICMS PEP - Special Installment Program (Rödl & Partner)  

______________________________________________________________________________

3. Ausgabe: 

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Die Artikel:

- 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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2. Ausgabe:

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Die Artikel:

- 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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1. Ausgabe:

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Die Artikel:

- 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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Sonderausgabe: Neues brasilianisches Datenschutzgesetz (LGPD)

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Die Artikel:

- 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

4. Ausgabe

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Die Artikel:

- 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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3. Ausgabe

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Die Artikel:

- 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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2. Ausgabe

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Die Artikel:

- Beteiligung von Ausländischen Kapital an Gesellschaften mit Sitz in Brasilien - Normen zur Bekämpfung der Steuerhinterziehung. Korruption und Geldwäsche (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 Staatsbürgerschaft (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 Vergleiche 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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1. Ausgabe

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Die Artikel:

- Die Einstellung von Selbständigen und anderen Freiberuflern mit Berufsausübungsregelung 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 Verabschiedung des neuen 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

4. Ausgabe

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Die Artikel:

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

- Gesellschaft mit Beschränkter Haftung - LTDA. X Einzelgesellschaft - EIRELI - Eigentümer juristische Person - Registrierung bei der 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)

______________________________________________________________________________

3. Ausgabe

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Die Artikel:

- 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 Finanzamt (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)

______________________________________________________________________________

2. Ausgabe

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Die Artikel:

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

- Neue Entwicklungen im 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)

______________________________________________________________________________

1. Ausgabe

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Die Artikel:

- 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 Brasilianischen 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 Brazil 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 investments: new rules of the Central Bank of Brazil (Sonia Marques Döbler Advogados)

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

______________________________________________________________________________

Sonderausgabe - Arbeitsrechtsreform

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Die Artikel:

- 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

4. Ausgabe

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Die Artikel:

- Technisches Visum: neue Position des Arbeitsministeriums hinsichtlich der Figur des zwischengeschalteten 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 Engineering 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: Steuerzahler haben Anspruch auf Erstattung von im Voraus gezahlter ICMS (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)

______________________________________________________________________________

3. Ausgabe

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Die Artikel:

- 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 Abspaltung 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 und Nennung des Letztanteilseigners von ausländischen 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)

______________________________________________________________________________

2. Ausgabe

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Die Artikel:

- 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)

- Neue Rechtsvorschrift für Ausländer in Brasilien (EMDOC)

- Brazilian tax regime for regularization 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)

______________________________________________________________________________

1. Ausgabe

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Die Artikel:

- New regulation for 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 ausländische Investoren - natürliche Person (EMDOC)

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

- Neues Brasilianisches Gesetz erlaubt die Regularisierung unerklärter Auslandswerte (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

4. Ausgabe

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Die Artikel:

- 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)

______________________________________________________________________________

3. Ausgabe

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Die Artikel:

- 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 provisional 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)

______________________________________________________________________________

2. Ausgabe

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Die Artikel:

- 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)

______________________________________________________________________________

1. Ausgabe

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Die Artikel:

- 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

4. Ausgabe

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Die Artikel:

- 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)

______________________________________________________________________________

3. Ausgabe

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Die Artikel:

- 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)

______________________________________________________________________________

2. Ausgabe

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Die Artikel:

- 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)

______________________________________________________________________________

1. Ausgabe

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Die Artikel:

-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)