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Legal Developments - Law Firm Thought Leadership by Finocchio & Ustra Sociedade de Advogados

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The importance of an international will in offshore company structures

Finocchio & Ustra Sociedade de Advogados | March 3, 2026

The incorporation of offshore companies by Brazilian individuals – particularly in jurisdictions such as the Bahamas and the British Virgin Islands – is a structure widely used for the purpose of making investments abroad, international portfolio diversification, and wealth planning in general.

Navigating IP Damages in Brazilian Courts

Finocchio & Ustra Sociedade de Advogados | March 3, 2026

Understanding damage caused by intellectual property (IP) infringement in Brazil is essential for any company expanding into or selling within the country. Protecting brands, inventions, and creative assets is a key component of growth, and Brazilian law provides robust mechanisms to prevent misuse and obtain compensation when rights are violated.

The end of declaratory sustainability

Finocchio & Ustra Sociedade de Advogados | March 3, 2026

2025 should be considered a year of consolidation for environmental and sustainability matters, in the sense that many positions that were previously regarded as aspirational goals for senior leadership planning have turned into a “to do”! In this context, the corporate world felt the need to look inward to ensure that communications regarding climate targets, …

Continue reading “The end of declaratory sustainability”

Navigating IP Damages in Brazilian Courts

Finocchio & Ustra Sociedade de Advogados | March 1, 2026

How Brazilian courts approach IP damages in Brazil and what global companies need to know before pursuing infringement claims.

The importance of due diligence in M&A transactions: from findings to definitive agreements

Finocchio & Ustra Sociedade de Advogados | March 1, 2026

Learn how targeted due diligence in Brazil helps foreign investors identify deal-breaking risks, negotiate protections, and strengthen post-closing outcomes.

Brazil Strengthens Financial Crime Enforcement with New Federal Tax Unit

Finocchio & Ustra Sociedade de Advogados | November 14, 2025

Brazil creates special tax unit to combat money laundering, targeting fuel distributors and fintechs.

Unlocking the value of conservation: can your protected land generate carbon credits in Brazil?

Finocchio & Ustra Sociedade de Advogados | November 14, 2025

Does my Legal Reserve and Permanent Preservation Area make me eligible to issue carbon credits? This is one of the most recurring questions among Brazilian rural landowners considering the recent enactment of Federal Law No. 15,042/2024, which establishes the Brazilian Emissions Trading System.

From Ornament to Asset: The Strategic Role of Prints in Intellectual Property

Finocchio & Ustra Sociedade de Advogados | November 14, 2025

For a long time, prints were regarded merely as transient ornaments — accessories within a collection or aesthetic variations of fashion and consumer products. That perception has radically changed in recent decades.

Income Reform: Dividend Taxation and Risks on Retained Earnings

Finocchio & Ustra Sociedade de Advogados | November 12, 2025

The Federal Senate approved the main text of Bill No. 1,087/2025, which reforms income taxation in Brazil and represents one of the federal government’s main economic priorities. The bill now moves to Presidential approval, with expectations of swift promulgation and effectiveness starting January 1, 2026, if enacted into law before the end of this year.

The shifting of the burden of proof in the brazilian judiciary and its impacts on companies doing business in the country

Finocchio & Ustra Sociedade de Advogados | September 15, 2025

KEYWORDS/SCOPE Shifting of the burden of proof, Brazilian judiciary, Civil procedure, Consumer Protection Code.

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