Articles
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
The Brazilian Federal Tax Authority issued Normative Ruling 1,634 on 6th May 2016, which introduced new obligations for companies registered with the Federal Corporate
On 11th May 2016, one day before being suspended by the Senate, President Dilma issued Decree No. 8,771/2016, regulating pending aspects of the internet law
The Second Chamber of Public Law of the Court of Appeals of the State of Santa Catarina has issued an unanimous decision dismissing the application
The Brazilian Government published a Decree on 2nd May 2016 (Decree No. 8,731) that increases the rates of Tax on Financial Transactions (“IOF”) applicable to
The opening of the Brazilian civil aviation market to foreign capital is still very much a hot topic, especially under the current speculation regarding the
The first panel of the Brazilian Supreme Court (STF), upon reviewing the Writ of Mandamus No. 33.864, issued a decision stating that a Brazilian national
The Brazilian Federal Tax Authority´s Interpretative Declaratory Act No. 3/2016, published in the Official Gazette on April 29th, 2016, recognized that the new Income Tax
The Second Section of the Superior Court of Justice (STJ), when examining allegations of conflict of competence filed by an animal food supplement manufacturer has
As from April 4, 2016, Brazilian residents with unreported offshore assets are able to join the Special Currency and Tax Regularization Regime (RERCT) established by
Brazil’s current economic crisis has created many opportunities in the corporate / M&A arena. Not only are companies restructuring to achieve greater efficiencies but also
With hopes of modernizing and streamlining Brazilian judicial civil proceedings, the new Code of Civil Procedure (Law No. 13.105, of 16 March 2015) became effective
Montgomery & Associados and Wolfe Associates held an exclusive event at the new head offices of Montgomery & Associados, with the renowned English lawyer Edward
Mandatory for individuals and legal entities resident, domiciled or with head-offices in Brazil holding assets and/or rights in a foreign country totaling an amount equivalent
Today, March 2nd 2016, Provisional Measure No. 714, of March 1st 2016, was published and became effective. The main change introduced by this Provisional Measure
On 2ndDecember 2015, the Brazilian government deposited with the Ministry of Foreign Affairs of The Netherlands the instrument of accession to the Convention abolishing the
On February 18th, 2016, Brazil’s Supreme Court – STF – decided to change its own precedents, allowing banks to supply the Federal Revenue Service with
The Permanent International Airline Company Registration and Inspection Commission, linked to the Immigration Police of the Federal Police Department, is to summon airline companies to
It is with great satisfaction that we share with our clients and friends, now that we approach the end of 2015, the recognition of Montgomery
Amid the economic crisis, the Brazilian Federal Government recently enacted Provisional Measures Nos. 683 (“MP No. 683/2015”) and 685 (“MP No. 685/2015”), establishing important tax
By means of Ordinance No. 307/15 /PR, the President of the Bar Brazilian Association, São Paulo Section, Dr. Marcos da Costa, appointed attorney Luís Fernando
