Perspectives on the reform proposed to the Brazilian Civil Code for corporate law
Check out the recent publication by Gustavo F. Coelho and Thales Castanheira Ribeiro with the International Bar Association, in which they provide an overview of the proposed reforms to the Brazilian Civil Code in the field of corporate law. The article is available at https://www.ibanet.org/Perspectives-reform-proposed-to-Brazilian-Civil-Code-for-corporate-law.
What are the thresholds for revenues of companies taxed under Simples Nacional
Learn how officars of corporations may compromisse taxation under Brazil’s Simples Nacional. Swipe left to see more. Gustavo Flausino Coelho – gustavo@dodgerblue-giraffe-105671.hostingersite.com Thales Castanheira – thales@dodgerblue-giraffe-105671.hostingersite.com
The new rules of the Brazilian Insurance Act and its impacts on the market
Insurances in Brazil will now be regulated by the Brazilian Insurance Act, which is how the Federal Law No. 15,040/2024 is being called after replacing (although only as of 10 December 2025) the previous regulation on the matter, so far provided in the Brazilian Civil Code and in the Federal Decree-Law No. 73/1966. The Brazilian […]
The Brazilian Federal Revenue Office issues new guidelines for the taxation of earnout clauses
The Brazilian Federal Revenue Office issued the SC COSIT No. 82/2023, strengthening its understanding of the taxation of payments made under earnout clauses, giving more details on the applicable rules. The main concern of taxpayers was related to the taxation of payments subjected to future conditions, considering that earnout clauses usually involve instalments structures. Since 2014, […]
The Brazilian Waterway Transportation Agency issues a new resolution on the concession and leasing of ports
The Brazilian Waterway Transportation Agency (“ANTAQ”) issued the Resolution No. 94, of 20 February 2023 giving more details on the procedure for leasing and concession of ports and also reinforcing the role of the Permanent Commission of Biddings of Concessions and Leasing of Ports (“CPLA”). The new statute describes the procedure for assessment of the concession […]
New rules for setting up an investment fund
The procedures for applying for a registration of an investment fund in Brazil have been simplified as from 12 December 2022. A joint initiative of the Brazilian Securities and Exchange Commission (“CVM”) and the Brazilian Federal Revenue Office (RFB) brought the procedures for registration of an investment fund closer to the ones applicable to companies, […]
New rules for private enforcement of antitrust infractions.
New provisions have been included in the Brazilian Federal Law No. 12,529/2011, related to antitrust infractions, such as cartels and unilateral conducts that may harm competition. The amendments were made through the Federal Law No. 14,470/2022 and refer to the time-bar and private enforcement of antitrust infractions. Despite the fact that the previous wording already grants the […]
New rules for controlling interest in Brazilian limited liability companies
The Federal Law No. 14,451/2022 was published in the Brazilian government’s Federal Gazette on 22 September 2022, modifying the voting quorum for the main resolutions of limited liability companies. Before this modification, the quorum required for approving an acquisition, merger, dissolution and completing the liquidation of the company, as well as to appoint legal representatives […]
Paper on recent changes to the Brazilian Corporation Law was published by the International Bar Association in the IBA Corporate and M&A Law Committee eBulletin
Partner Gustavo Coelho and Associate Thales Castanheira have published a paper on the recent changes to the Brazilian Corporate Law by the International Bar Association in the IBA Corporate and M&A Law Committee eBulletin. Entitled “Amendments to the Brazilian Corporate Act – new rules for Brazilian corporations”, the paper deals with the recent changes in […]
5th Competition Law Seminar CDCOR OAB/RJ
Partner Gustavo Coelho and Associate Thales Castanheira participated in the 5th Seminar on Competition Law organized by the Competition Law Section (CDCOR) of the Brazilian Bar Association Rio de Janeiro Chapter (OAB/RJ). The event featured three panels covering the following topics: (i) Data, industrial property and competition; (ii) abuse of regulatory power and antitrust; and […]
