Publications
Normative Instruction No. 70/2017 of the INPI (National Institute of Industrial Property), which comes into force on July 1, should limit the agency's interference in the definition of the percentage of remittance of royalties abroad in technology transfer contracts.
A specific point of the Special Tax Regularization Program (PERT), instituted by Provisional Presidential Decree No. 783, of May 31, 2017 ("MP"), has been questioned by some companies and will in many cases be essential in reaching a decision on whether to join the program. It is a reduction of the initiation fee from 20% to 7.5% offered in some situations.
Many companies face practical difficulties and legal uncertainty in meeting the requirement to hire the minimum quota of young apprentices. This happens especially in industries whose activities are classified as hazardous or dangerous by the Occupational Health and Safety Regulatory Norms.
Few employers realize that exchanging messages via WhatsApp can be used as evidence in a labor claim. The use of this mechanism has already been accepted, including to prove that the company is able to monitor at a distance the work schedule of an employee who works remotely.
Although the private sector in Brazil is aware of the opportunities for concessions and public-private partnerships related to classic public services and the execution of infrastructure projects, these forms of transactions are still little used for environmental conservation.
O plenário do Supremo Tribunal Federal encerrou, em março, um dos julgamentos mais esperados pelos contribuintes. O tema: a exclusão do ICMS da base de cálculo do PIS e da Cofins (RE nº 574.706/PR). A tese jurídica firmada pela Corte Suprema é de que o ICMS não compõe a base de cálculo para a incidência do PIS e da Cofins (tema 69 de repercussão geral).
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