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10/10/24

Ministry of Finance limits the operations and advertisement of fixed-odds betting companies failed to apply for authorization before September 30, 2024

In brief The Ministry of Finance (“MF”) issued a new regulation (Ordinance No. 1,475/2024), reducing the adjustment period for companies that operate fixed-odds lottery betting nationwide. Legal entities without MF’s authorization and/or that did not apply for authorization by September 30, 2024 are not allowed to operate since October 1, 2024, and this impacts application providers […]

04/10/24

Brazil: Pillar 2 – Provisional Measure and Normative Instruction establish an additional CSLL in alignment with the GloBE Rules

In brief On October 3, 2024, Provisional Measure No. 1,262/24 (MP) and Normative Instruction RFB No. 2,228/24 (IN) were published to align Brazilian tax legislation with the OECD’s GloBE Rules and establish an effective minimum taxation of 15% through an additional Social Contribution on Net Profit (CSLL). More details The MP and the IN establish […]

02/10/24

Distinctive characteristics – Resolution published on methodologies for determining them in exotic species

In summary The Genetic Heritage Management Council (CGEN) has approved the structure of the methodological process for determining the acquisition of distinctive characteristics in Brazil by spontaneous populations of plant and animal species introduced into national territory and used in agricultural activities. More details On October 1, 2024, the Genetic Heritage Management Council published CGEN […]

01/10/24 $New regulations on environmental infractions and reparation for environmental damage in administrative proceedings$

New regulations on environmental infractions and reparation for environmental damage in administrative proceedings

In summary Federal Decree No. 12,189/2024 was published on September 20, bringing changes to environmental infractions and administrative sanctions. Stricter penalties are provided, especially in relation to deforestation and forest fires, especially in preservation areas and indigenous lands. Also, a new administrative infraction was included by the Decree in which it is stipulated that failure […]

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