In brief As of Jan 10, 2024, U.S., Australian and Canadian citizens will be required to present a visit visa when entering Brazil for business purposes. In more detail Foreigners must individually apply for the eVisa directly through the website of the Brazilian Embassies, at which time they must fill in the online visa application form, […]
We are proud to announce the launch of our Social and Environmental Report for the second consecutive year. This important document attests to the commitment of our firm, which has been a signatory to the UN Global Compact since 2017, to actions covering the environmental, social and governance spheres. Presenting this material is a way […]
In brief On November 17, 2023, SECEX published Ordinance No. 282/2023 (link), establishing a new regulation concerning the assessment of public interest (“API“) conducted by the Department of Trade Remedies – DECOM (“New Ordinance“) in the context of trade remedies investigations. The New Ordinance will come into force on January 1, 2024, and fully revoke […]
In brief On November 30, 2023, Law 14,740/2023 was published, which provides for the incentivized self-regularization of taxes handled by the Brazilian Internal Revenue Service, with the waiver of interest and penalties. Taxpayers will have up to 90 (ninety) days after the law is regulated to join the program. In more detail The self-regularization program […]
In brief Under the terms of the updated eSocial Manual and Executive Declaratory Act CORAT 13/2023, Employers are obliged to declare in the Federal Revenue Digital Bookkeeping System (“eSocial”) and DCTWFWeb final and unappealable Labor Court decisions as of October 1, 2023, with the consequent payment of social security contributions via Federal Revenue Collection Form […]
In brief Yesterday, 29 November 2023, in an Ordinary Deliberative Session of the Plenary of the Federal Senate, the Final Draft of Bill of Law 4,173/2023 was approved, which provides for the taxation of income earned by Brazilian tax residents (individuals) in financial investments, controlled foreign entities and trusts abroad, as well as the taxation […]
In brief On November 27, 2023, a new Ordinance (Nr. 3,714/2023) was published to regulate Decree Nr. 11,795/2023, outlining administrative procedures for the Ministry of Labor and Employment to act on the salary transparency mechanisms dealt by the Decree and by the new gender pay law (Law nr. 14,611/2023). In more detail The Ordinance sets […]
In brief Decree 11,795/2023, published today (November 24, 2023), enforces the provisions of Law 14,611/2023 regarding equal pay and remuneration standards for women and men. Key provisions include (i) the mandatory Wage and Remuneration Criteria Transparency Report for companies with over 100 employees, and (ii) the implementation of an Action Plan to address gender-based pay […]
On December 5, at 9 a.m., the “Breakfast with Transfer Pricing – Normative Ruling 2,161/23” will take place at the São Paulo office. The event will be hosted by partners from the Tax group Clarissa Machado, Simone Dias Musa, Luciana Nobrega, Reinaldo Ravelli and Telirio Saraiva, as well as Ablfs McKfnzif partner Imke Gerdes, through […]
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