The Brazilian Arbitration Act allows the parties to refer a dispute to arbitration if the underlying claim can be assigned, waived or settled amicably.

The Marco Civil da Internet is not the "Internet Constitution" as it has been coined by some.

The amortization of goodwill paid for the acquisition of equity interest in a Brazilian target company stands out as the most relevant tax incentive when speaking of M&A transactions in Brazil.

Provisional Measure No. 692/2015 increases the income tax rate on capital gains earned by individuals and certain companies1 from 15% to 15%-30%.

In marked growth for close to two years now, the drone market still lacks specific regulation in Brazil.

After threatening to charge Withholding Income Tax (WHT) from local financial institutions acting as legal representatives of foreign investors if any Brazilian residents ...

Law No. 13,129, dated May 26, 2015 amended the Brazilian Arbitration Act (Law No. 9,307 dated September 23, 1996) largely by enshrining therein the understanding of Brazilian courts on many of its...

The possibility of parties regulating certain matters related to existing or potential court proceedings is not new under Brazilian legislation, but has been recently boosted following the enactment...

Following a worldwide movement demanding responsible investments and sustainability actions, public and private organizations in Brazil seem to be more eager than ever to include social development...

Amid initial skepticism and distrust commercial arbitration in Brazil has become widely used following the Supreme Court confirmation of the constitutionality of the Brazilian Arbitration Act in 2001.

Tem sido frequente a divulgação de opiniões por abalizados tributaristas sobre o tema dos programas de redução e financiamento dos passivos tributários. Em boa medida, essas manifestações são feitas em tom notadante critic...

On April 3 this year, Spotify Technology S.A. debuted on the New York Stock Exchange (NYSE). The shares of the popular music, video and podcast streaming service then closed at US$ 149.01...

Leniency agreements became an effective tool for investigating corrupt practices in Brazil in the past three years.

Unlawful conduct in the financial and capital markets is divided into three types: illicit securities and publicly-held companies; the illicit financial market; and crimes, which are subdivided...

Complimentary Law No. 157, published on November 30, 2016, has amended the Federal rules governing the Municipal Services Tax (ISS), as provided for by Complimentary Law No. 116, of July 31, 2003 (LC 116/03).

There are currently in Brazil a series of restrictions for the acquisition or lease of rural real estate properties by foreign individuals and legal entities.

In an effort to reduce the tax cost of equity transactions, Brazilian companies have adopted business structures that allow taxpayers to benefit from the deduction of expenses incurred with the goodwill amortization.

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.

Like other countries, Brazil is experiencing the rise of new high technology-based financial services providers, which are known here also by the English neologism: Fintechs.

There has been a significant increase of investment in Brazilian companies via Private Equity Funds (“FIP”), created under Brazilian Securities and Exchange Commission – CVM Instruction No. 391, dated July 16, 2003.