Declaration of Brazilian Capitals Abroad (DCBE)
The individuals or legal entities resident in Brazil, holding assets and values outside the national territory, which total
Tipo: Legal Letter
Capital Gain Earned by Legal Entities Domiciled Abroad in Installment Sales
Law 13259/16 introduced progressive income tax rates (from 15% to 22.5%) on capital gains earned by Brazilian individuals
eSocial – Mandatory from January 2018
According to Resolution Nr. 3 of November 29, 2017, published by the Steering Committee of Digital Bookkeeping System
Changes to the list of tax havens and privileged tax regimes and on the documentation related to taxes paid abroad
Normative Instruction of the Brazilian Federal Revenue Service (“IN RFB”) 1773/17, published on 26/12/17, with effects as of
Changes to the registration of foreign capital and safekeeping of documents for future verification of non-residents’capital gain
The changes brought at the end of 2016 by Resolution 4533/16 and Circular 3814/16 of the Central Bank
Labor Reform in Force! Main Aspects
Labor Reform in Force! Main Aspects
The new migration law and visas for foreigners
1. Law 13,445, of May 24, 2017 (“Migration Law”) revoked Law 6,815, of August 19, 1980 (“Statute of
Update of the “Coleta Web” for Identification of the Final Beneficiary in the CNPJ
Since July 1, 2017, companies, investment clubs and funds, non-resident investors that hold certain types of assets and/or
B3’s New Regulation of the New Market
On October 3, B3 S.A. – Brasil, Bolsa, Balcão (stock exchange) published the new Regulation of the New
ICMS Agreement No. 106 and Transactions with Digital Goods and Merchandise
ICMS Agreement No. 106 was published on the Official Gazette of October 5, 2017, to provide for the