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At the end of May 2018, the Federal Government enacted important legislation increasing the tax burden for certain economic sectors, namely Federal Law No. 13,670/18
Brazilian companies that are recipients of foreign investment must proceed with the annual update of their net worth and paid-in corporate capital with the Brazilian
On 14th November 2017, Provisional Measure No. 808/2017 was enacted, which amended changes to Law No. 13467/17, also known as the Labour Law Reform. To
Montgomery & Associados held a breakfast roundtable on 7th August 2017 to discuss the impact the recent Labour Law Reform will have on the day-to-day
Did you know that by allowing the entrance of people, into your bar, restaurant or nightclub, above the permitted limit you could be committing a
On 20th June 2017 Montgomery & Associados hosted a roundtable discussion on international financial crime and civil fraud. It was a joint event with the
Provisional Measure No. 783/2017 (“MP 783”), published on May 31st, 2017, established a new Special Tax Regularization Program (“PERT“) to allow payment, in installments, of
At the Annual World Link for Law Conference held in New York City, from 11th to 13th May 2017, Brazilian Lean Full Service – LFS
Montgomery & Associados Founding and Managing Partner Neil Montgomery has been recognised by the 2017 edition of Chambers and Partners Global as the leading Brazilian
Law No. 13,428/2017, published on March 31 2017, has just reopened the deadline and established new conditions for taxpayers to join the Voluntary Disclosure Program
There is currently no law in Brazil governing the outsourcing of services. Companies can only outsource non-core business (“atividade-meio”, as known in Portuguese) based on
The Brazilian Central Bank (“BACEN”), under Resolution No. 4,533, of 29th November, 2016 and Rule (Circular) No. 3,814, of 7th December, 2016 (amended in part
The deadline for submitting the Individual Income Tax Return related to the 2016 Calendar Year (“DIRPF 2017”) began this Thursday, March 2nd, and ends at
Mandatory for individuals and corporate entities resident, domiciled or with head offices in Brazil holding assets and/or rights overseas in an amount of at least
Law No. 7,102 of 20th June, 1983 (Law No. 7,102/83), which regulates private security services in Brazil, established, in article 11, that the rendering of
Law No. 7,102 of 20th June, 1983 (Law No. 7,102/83), which regulates private security services in Brazil, established, in article 11, that the rendering of
Supplementary Law nº 157/2016 (“LC No. 57/2016”), which was published on December 30, 2016, with very few vetoes, has introduced significant changes to the ISS
The Senate Bill of Law No. 405/2016 (“PLS 405/2016”) was approved by the Federal Senate Plenary on November 24, 2016, which intends to reopen the
On 12 September 2016, Brazil became one of the first countries responsible for emissions to ratify the Paris Agreement on climate change. The 21st Conference
Normative Instruction No. 1,658/2016, published on 14th September 2016 in the Official Gazette, included Ireland1, St. Maarten and Curaçao (the last two as a result
Yesterday, July 25th 2016, Vice-President Michel Temer, who is currently acting as President, sanctioned Law No. 13,319, which revokes the increases in foreign equity holding
On June 17th 2016, the Brazilian Federal Tax Authority issued COSIT Ruling No. 78/2016 clarifying the tax withholdings applicable to airport ground handling services rendered
By Ordinance No. 551/16/PR President of the Brazilian Bar Association, Section of São Paulo, Dr Marcos da Costa, appointed the attorney Luis Fernando Diegues Cardieri,
On Tuesday, 21st June 2016, an updated draft of Bill 442/1991 (and related bills attached thereto) was approved by the Special Commission of the House
