Approved by Joint Ordinance SEPRT/RFB 33, of 6th October 2022, the new version S-1.1 of eSocial brings a new obligation to declare data pertaining to labour claims and settlements. In summary, final decisions and/or settlements reached in labour claims, as well as...
Introduction to the Regulatory Framework 1. How many categories of lawyer are there in your jurisdiction? In Brazil there is only one category of lawyer (advogado). Only lawyers duly enrolledwith the Brazilian Bar Association (Ordem dos Advogados do Brasil) have...
by Neil Montgomery Constitution Form What form does your constitution take?Brazil has a formal, written constitution, recorded in a single document, which was enacted in 1988 and since then has been amended by 125 constitutional amendments. The Federal...
On 21st December 2022, the Federal Government published Provisional Measure No. 7,163/2021, introducing new limitations in respect of the Emergency Program for the Resumption of the Events Sector (PERSE), cretaed by Law No. 14,148/2021 and by Ordinance ME No....
The Government of the Federative Republic of Brazil (“Brazil”) and the Government of the United Kingdom of Great Britain and Northern Ireland (“United Kingdom”) signed, on 29th November 2022, the Convention for the Avoidance of Double Taxation,...
Continuing the trend of giving greater flexibility to the corporate decision making process, Law No. 14,451/2022, which shall enter into force on 22nd October 2022, reduces certain quori for deliberations in limited liability companies (sociedades limitadas)...
