In brief On April 30, 2026, the regulations pertaining to the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) were officially published. Established as part of the Brazilian VAT Tax Reform, these taxes, while subject to distinct legal authorities, are governed by the same set of general rules. Issued […]
In brief On March 9, 2026, the Brazilian IRS issued Interpretative Declaratory Act (ADI) # 3, clarifying that interest on net equity (IoE) paid, credited, or remitted by Brazilian companies to partners or shareholders resident in Spain must be classified as interest under Article 11 of the Brazil–Spain Double Tax Treaty (DTT), rather than as […]
In brief The Ministry of the Environment and Climate Change (MMA, in Portuguese) issued Notice No. 001/2026, providing guidance on the submission of the 2025 take‑back requirements results report. The Notice consolidates prior guidance and sets out submission deadlines, reporting format, content requirements, eligibility rules for managing entities and result verifiers, applicable targets, and review procedures. Recommended […]
In brief On April 6, Brazilian Government officially released the Law No. 15,377/2026, which strengthens the role of companies in promoting preventive health in the workplace, aligning them with public health policies. The law expands employers’ duties to inform and raise employee awareness about official vaccination campaigns, HPV, and breast, cervical, and prostate cancer, as […]
In brief On March 31, 2026, Brazil enacted Law No. 15,371/2026, which significantly reforms the paternity leave framework. The new law gradually extends the duration of paternity leave, creates the paternity allowance (salário-paternidade) within the social security system, and introduces relevant amendments to the Brazilian Labor Code (CLT) and social security legislation. The law enters […]
In brief The General Environmental Licensing Law (“LGLA”), which establishes general rules for the licensing of activities and projects that use environmental resources, entered into force on February 4, 2026. In the State of São Paulo, CETESB – the São Paulo State Environmental Company – published Resolution No. 017/2026 (the “Resolution”) with the aim of […]
In brief Brazil’s Foreign Trade Secretariat (SECEX) initiated the review of the antidumping measures applied to Brazilian imports of adipic acid (NCM 2917.12.10) originating from Germany, China, United States, France, and Italy. Adipic acid is widely used in the production of polyurethanes, plasticizers such as dioctyl adipate, and polyamides, including nylon salt, which is employed in engineering […]
In brief Brazil’s Foreign Trade Secretariat (SECEX) initiated the review of the antidumping measures applied to Brazilian imports of new rubber truck and bus tires, of radial construction, with rim sizes of 20″, 22″, and 22.5″, designed for use with or without inner tubes (NCM 4011.20.90), originating from China, South Korea, Japan, and Thailand. The product […]
In brief On March 27, 2026, Brazilian Federal Revenue Instruction Normative (IN) No. 2,318/2026 entered into force, introducing a comprehensive change to the Brazilian Authorized Economic Operator (AEO) Program. In more detail The main innovation introduced by IN RFB No. 2,318/2026 is the restructuring of the AEO‑Compliance modality (AEO‑C), which ceases to be designed as […]
