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The Brazilian Securities and Exchange Commission (Comissão de Valores Mobiliários – CVM) issued CVM Instruction No. 559, of March 27, 2015 (CVM Inst. 559/2015), which updates the rules on the approval of programs of Depositary Receipts (DR) to be traded abroad ..

Business rules in Brazil are complex and require that anyone thinking of doing business there have a clear understanding of the local rules and regulations.

O Colegiado da CVM, em julgamento de 13 de agosto de 2013, absolveu os membros da diretoria executiva da Eletrobras pela intempestividade na divulgação das demonstrações financeiras anuais (DFins) da compa nhia em relação ao exercício social findo em 31 de dezembro de 2010 e aplicou a pena de advertência aos membros do conselho de administração da empresa pela realização intempestiva (fora do prazo) da assembleia geral ordinária relativa ao mesmo exercício.

Full disclosure about environmental and labor practices by publicly traded companies is key, as are measures designed to avoid the disclosure of information that can be deemed misleading.

Limited liability companies are governed by the Civil Code (10,406/2002) and may be supplementarily governed by the Corporations Law (6,404/76, as amended). The law requires that companies have a minimum of two members. If any of these is a foreign individual or entity, the member must be represented by a Brazilian resident.

Foi publicada em 26 de dezembro de 2019 a Lei nº 13.966/2019 ("Lei da Franquia"), que dispõe sobre o sistema de franquia empresarial.

Na última terça-feira (21/08), a Comissão de Assuntos Econômicos do Senado Federal aprovou o Projeto de Lei n.º 2.724/2022, que regulamenta os Planos de Outorga de Opção de Compra de Participação...

Whenever the intention is to transfer a business, there are some structures that may be adopted and the choice will mainly depend on the specifics of each case. Therefore, the choice for one structure or another shall be made on a case by case basis

Society irreversibly demands more transparency and as a result companies are required to comply with good governance practices.

By means of Decree No. 7683, of February 29, 2012 (Decree 7683/2012), published in the Official Gazette of the Union of March 1^st, 2012, the Brazilian Federal Government decided to increase from two to three years the term of the foreign currency loans which are subject to the tax on exchange transactions (IOF) at the rate of 6%.

As a result of the agribusiness expansion in Brazil, the increase of commodity prices in the international market, the growing importance of biofuels, the more intense exploitation of the subsoil and the need to preserve forests and grasslands, rural lands became assets of great economic importance in the country.

新法例改变了商业地址的要求，如今，公司如要在巴西成立子公司已不再那么复杂。 巴西严重的官僚主义使其成为2018年TMF Group合规复杂度指数十大ശ

Projeto de Lei altera o Código Penal e penaliza de 2 a 5 anos quem exigir ou receber vantagem indevida; texto ainda seguirá para novas votações no Senado antes de virar lei...

Among the concepts related to anti-corruption enforcement, there is the cooperation of companies with enforcement authorities with the expectation to mitigate sanctions for potential violations.

As Brazil's new psychosocial risk regulations take effect, employers face a unique opportunity during the 2026 World Cup. Could allowing employees to watch matches actually help companies comply with workplace...

The Supervision of Relations with Institutional Investors (Superintendência de Relações com Investidores Institucionais) of the Brazilian Securities and Exchange Commission (Comissão de Valores Mobiliários – CVM) issued Directive Release (Ofício-Circular) CVM/SIN/No. 5/2012, dated November 7.

O Banco Central do Brasil conduz, com base nos termos da Lei nº 4.131, de 3 de setembro de 1962 e da Circular nº 3.795, de 16 de junho de 2016