The Court examines whether the lack of assets and the irregular winding-up of a company allow for the presumption of abuse of legal personality. By Luana Marachini —Legale Overseas, no. 963....
Opinion of the European Data Protection Board marks a decisive step toward recognition of the equivalence between the LGPD and the GDPR. By Natália Ferreira —Legale Overseas, no. 962. The...
With the enactment of the new law, taxpayers will have the opportunity to update the value of movable and immovable assets by paying taxes at reduced rates. The deadline to join the new special re...
The changes introduced by Complementary Bill 108/2024 significantly modify the tax base of the Tax on Causa Mortis and Donation Transfers of Property and Rights (ITCMD), impacting estate and succe...
With the approval of Bill No. 1,087/2025 in the National Congress, only presidential approval is needed for the tax to become enforceable in 2026. The legislation raises questions, but opens a win...
Currently under review in the Brazilian Federal Senate, Bill No. 4/2025 introduces specific rules for the digital sphere. By Caiane Brandão —Legale Overseas, no. 958. Initiated on January...
The second stage of the Tax Reform implementation is progressing rapidly in Congress, and final approval is expected very soon. There are also changes to the rules governing the Tax on Transfer Ca...
More than an internal document, the Code of Conduct strengthens organizational culture, prevents labor liabilities, and reinforces the company’s ethical commitment. By Graziela Barreto —Lega...
Complementary Law No. 214/2025 introduces a specific regime for real estate transactions, redefining the tax incidence on sales, leases, and related operations, with reduced rates and habituality ...
The measure establishes taxation on dividends to offset the loss of revenue resulting from the income tax exemption for those earning up to R$5,000 per month. By Rafael Maniero and Mauricio Nuc...
Decision ensures effectiveness for creditors and defines boundaries between state and arbitral jurisdiction. By Michelle Lima —Legale Overseas, no. 953. The Third Chamber of the National ...
