The Brazilian Securities and Exchange Commission (CVM) has issued Instruction No. 600, which provides for the public offering of Agribusiness Receivables Certificates (CRA) and was implemented on 1 November 2018.

Na manhã da última terça-feira (5), o KLA Advogados realizou mais um encontro voltado às atualizações da legislação tributária. Com foco no tema "Pilar 2...

O Brasil é o primeiro país no mundo a adotar o padrão internacional de divulgação de informações financeiras relacionadas à sustentabilidade emitido pelo International Sustainability Standads Board.

On March 2, 2017, the Brazilian Internal Revenue Service ("Internal Revenue Service") announced its tax audit program for calendar year 2017 as well as the program's results for calendar year 2016

Em linha com os esforços e adequações que vêm sendo promovidos pelos órgãos governamentais, autarquias e empresas privadas em razão da disseminação exponencial do COVID-19, a Comissão de Valores Mobiliários divulgou, ...

On December 3rd, 2015, Rules No. 1,594/2015 and 1,595/2015, which amended the rules relating to Digital Accounting Bookkeeping (ECD) and Tax Accounting Bookkeeping (ECF), were published in the Official Gazette.

Por meio da Portaria nº 10, publicada no Diário Oficial da União de 01/03/2021, a Receita Federal criou uma equipe nacional de auditoria

any financial institution or entity duly authorized to operate by the Central Bank of Brazil (Bacen), at the end of the last two financial years (i) has an equity equal to or higher than R$ 1 billion; or (ii) is responsible for the management of third party’s funds equal to or exceeding R$ 1 billion

O "Brasília em Pauta" é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF)...

A Resolução nº 11 da Promotoria de Justiça de Fundações do Estado de São Paulo, de 02 de fevereiro de 2015, estabelece o roteiro para a prestação de contas annual...

At the meeting held on February 15, 2011 the Board of the Brazilian Securities and Exchange Commission ("Comissão de Valores Mobiliários" - CVM) approved Decision No. 31 of December 16, 2010 issued by the Common Market Council ("Conselho do Mercado Comum" - CMC) of the South Common Market - MERCOSUR, known simply as MERCOSUR Decision 31/10, which refers to minimal regulation of the securities market on the preparation and disclosure of financial statements for transactions made in the MERCOSUR

Corporate sustainability, in its environmental, social and governance pillars, has been a focal point of agendas for businesses globally for some time, and more recently it has also reached the mining sector.

CNSP approved on 12/12/2018 CNSP Resolution no. 371/2018 reducing the premiums of the Compulsory Insurance against Personal Injury caused by Land Vehicles (DPVAT) by 63.3%, on average, for 2019.

The Brazilian Internal Revenue Service released on 03/05/2015 a report with the outcome of federal tax inspections carried out during the year of 2014.

Em 17 de setembro, foi publicada a Instrução Normativa da Receita Federal do Brasil ("RFB") nº 1.397/2013 ("IN 1397"), que trata do Regime Tributário de Transição ("RTT") previsto pela Lei nº 11.941/2009, cujo objetivo é neutralizar os efeitos fiscais das novas práticas contábeis estabelecidas pela Lei nº 11.638/07, que introduziu as normas contábeis internacionais (IFRS) no Brasil.

A law enacted in 2014 filled the gap and since 2015 there is no question that FIs are subject to PIS/COFINS on income derived from financial intermediation.

Law 14,063/2020, originated from the Provisional Measure 983/2020 ("MP"), was sanctioned by the president Jair Bolsonaro and published in September 24.