PM No. 651/2014: Amendments to Tax Legislation – Taxation applicable to Financial and Capital Market and PIS/COFINS July 22, 2014 On Friday, July 11, 2014, Provisional Measure (“PM”) No. 651, of July 10, 2014 was published on the Federal Official Gazette, which has made several amendments to the Brazilian tax legislation. Among other subjects, PM […]
Leia maisLatin Lawyer Thursday, 17 July 2014 Lulu Rumsey The battle between Brazil’s antitrust authority and Central Bank over which should have exclusive jurisdiction to review mergers in the financial sector looks set to continue after a Supreme Court judge declined to hear the case on grounds that the court does not examine constitutional issues. Justice […]
Leia maisDecree No. 8,263/2014: Decrease of the Minimum Average Term of Foreign Loans June 4, 2014 Today (June 4th, 2014) was published on the Brazilian Federal Official Gazette, the Decree No. 8,263, of June 3rd, 2014 (“Decree No. 8,263/2014”) amending Article 15-A, item XXII, of Decree No. 6,306 of December 14, 2007, which regulates the Tax […]
Leia maisThe ordinance No. 427/2013: Definition of Spread Margins for the purpose of Brazilian Transfer Pricing Rules applicable to Interest August 6, 2013 On August 2, 2013, the Ordinance No. 427, of July 30, 2013 (“Ordinance No. 427/2013”) was published in the Brazilian Official Gazette, whereby the Minister of Treasury established spread margins for the purpose […]
Leia maisLatin Lawyer Friday, 5 July 2013 (2 hours ago) by Rachel Hall Brazilian firm Velloza & Girotto Advogados Associados has bolstered its civil litigation and arbitration practice with the promotion of Carla Quintas to partner. The promotion came into effect on 10 June. Quintas, 38, has been with the firm since 2005 and helps to […]
Leia maisInterpretative Declaratory Act No. 03/2013: FX transactions comprised by changes in IOF/FX for Foreign Investors – Fixed Income Investments (Decree nº 8,023/2013) July 2, 2013 It was published in the Brazilian Federal Official Gazette of yesterday (i.e., July 1st, 2013) Interpretative Declaratory Act No. 03, of June 28th, 2013 (“ADI/RFB No. 03/2013”), that intends to […]
Leia maisBrazilian National Monetary Counsel (“CMN”) Act number 4.246/2013: End off concurrent exchange agreement for non-resident investors (Investor 2689) on domestic migrations between their investments in Brazil July 2nd, 2013 Brazilian National Monetary Counsel Act number 4,246, published in Brazilian Federal Official Gazette of July 2nd, 2013, repeals Brazilian National Monetary Counsel Act number 3.912/2010, which […]
Leia maisDecree No. 7.894/2013: Zero IOF/FX Rate on the Purchase of Real Estate Investment Fund Quotas by Non-Resident Investor January 31, 2013 On January 31, 2013, Decree No. 7.894 of January 30, 2013 (“Decree No. 7.894/2013”) was published on the Brazilian Federal Official Gazette, adding paragraph 3 into article 15-A of Decree No. 6,306, of December […]
Leia maisLaw No. 12,766, of December 27, 2012: Changes to Brazilian Tranfer Pricing Rules applicable to Interest December 28, 2012 Today (December 28, 2012) Law No. 12,766, of December 27, 2012 (“Law No. 12,766/2012”) was published in the Brazilian Official Gazette, establishing certain provisions which, among other things, change the Brazilian “Transfer Pricing Rules”, currently provided […]
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