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Payment Institutions and TST Theme 177

Theme 177 of the Brazilian Superior Labor Court (TST) established the understanding that employees of credit card administrators fall under the professional category of “financiários”...

Labor and employment

Arbitration in employment contracts as a strategic opportunity in Brazil

Arbitration in employment contracts as a strategic opportunity for companies: requirements, advantages and legal alternatives of this alternative method.

All news

Labor and employment

Companies face new risk in labor claims in Brazil

The risk of INSS taking regressive action against companies in cases of labor claims involving accidents or work-related illnesses increases

Labor and employment

Payroll-deductible loans for employees – why should employers pay attention?

Payroll loan bureaucracy made by workers passed on to the employer, which can cause financial losses if tasks are not fulfilled.

Succession planning

Brazilian revenue service publishes Cosit ruling 75/25 on the tax treatment of trusts incorporated abroad

RFB publishes Consultation Solution 75/25, which deals with the tax treatment of trusts established abroad by a foreign legal entity.

Corporate

Ebook: what changes in the rules regarding public offerings (OPAs) starting in October?

Download the ebook to learn more about the details of the changes brought about by the CVM resolutions and their impacts on OPAs.

Labor and employment

Burnout and Employer Responsibility: Is Issuing a Work Accident Report (CAT) Required?

Burnout: companies have faced challenges in adapting to changes in mental health in the workplace that impact the issue of CAT issuance.

Infrastructure and energy

MME advances in the decarbonization of the Natural Gas Sector

MME publishes draft decree that regulates the National Program for the Decarbonization of Natural Gas Producers and Importers and Biomethane Incentives.

Banking, insurance and finance

Central bank: learn about the regulatory agenda for 2025/2026

The Central Bank's regulatory agenda for 2025/2026 provides for an emphasis on the modernization and expansion of technologies. Pix improvement is one of the highlights

Real estate

Land regularization as a boost for agribusiness

Land regularization can boost agribusiness by increasing the added value on properties and to facilitate access to financing and new markets

Tax

The Unconstitutionality of the IOF on Drawn-Risk Transactions

The attempt to transmute any and all assignment de jure into a credit operation merely to expand the collection base represents a further setback.

Tax

Increase in the IOF and the Vices of its Motivation

The federal government recently introduced significant changes to the rates of Brazil's Tax on Financial Transactions (IOF), applicable to credit, exchange, and insurance operations.

Tax

Ebook: What changes in the IOF and what are the points of attention

In this ebook, we present the main changes related to the bullet points below, indicating some points that deserve upgraded attention.

Tax

Pejotization from the perspective of CARF

Pejotization from the perspective of the Administrative Council of Tax Appeals (Carf): the challenges for companies and workers in the new hiring models

Tax