Guides to Brazilian law for businesses, investors and parties involved in disputes

Selecting legal counsel in Brazil, the OAB registration system and what to expect from a well-structured engagement.

A step-by-step guide to incorporating a business, covering Ltda. and S.A. structures, registration and capital rules.

Scope, legal bases for processing, data subject rights, the DPO requirement and international transfer rules.

The CLT, mandatory benefits, FGTS, the 2017 Labour Reform and risks of labour characterisation.

Mandatory provisions of Law 4,886/1965 and how to structure agency arrangements to manage risk.

Distribution agreements, exclusivity clauses, termination rights and protections for foreign suppliers.

Due diligence, transfer taxes (ITBI), Land Registry, CPF requirements and currency control obligations.

The STF's ruling in ADPF 342 & ACO 2,463 and the structures available to foreign agribusiness investors.

Exploration authorisations, mining concessions, the CFEM royalty regime and environmental licensing.

Visa categories, the residence permit process, pathways to permanent residency and CPF/tax registration.

Opening and operating Brazilian bank accounts, regulatory requirements, documentation and practical issues for foreign companies.

Corporate income tax (IRPJ and CSLL), PIS/COFINS, ICMS, ISS, withholding taxes and compliance obligations.

Implementing regulations for the IBS and CBS consumption taxes, transition rules and compliance obligations.

The replacement of PIS, COFINS, IPI, ICMS and ISS with the CBS, IBS and Imposto Seletivo.

Foreign investment registration under Law 14,286/2021, BACEN requirements and treatment of dividends.

Registration thresholds, deadlines, process and penalties under IN RFB 2,290/2025.

The three OEA-C levels, eligibility criteria, certification process and Mutual Recognition Agreements.

Territorial scope, legal bases for processing, data subject rights and the enforcement role of the ANPD.

Tariff concessions, rules-of-origin requirements, services and investment provisions and ratification outlook.

Registration, licensing and compliance requirements for regulated products and businesses dealing with ANVISA.

Brazilian conformity-assessment, certification and product-compliance requirements administered through INMETRO.

Brazilian mining, licensing, foreign-investment and regulatory considerations for rare-earth projects.

How the GDPR and LGPD regulate automated decisions, profiling, transparency and data-subject rights.

Withholding taxes, corporate structures, capital flows and the absence of a formal DTA.

Withholding taxes, the FATCA framework, transfer pricing and planning for US investors.

Withholding tax rates and key planning considerations for New Zealand investors.

Withholding taxes, corporate structures, capital flows and the absence of a formal DTA.

Withholding taxes on dividends, interest and royalties, and corporate structures.

DTA benefits, withholding tax rates and the Dutch participation exemption.

Withholding tax rates, permanent establishment definitions and practical implications.

Withholding tax relief on dividends, interest and royalties, and permanent establishment rules.

DTA benefits, withholding tax rates and the Swedish participation exemption.

Residency tie-breaker rules, withholding tax rates and treatment of business profits.

Residency rules, relief from double taxation and shipping/air transport profits.

Treaty rates for withholding taxes and the permanent establishment threshold.

Relief on dividends, interest, royalties and capital gains, and permanent establishment rules.

Treaty residency, withholding tax regime and the definition of permanent establishment.

Reduced withholding tax rates and planning considerations for UAE investors.

Withholding tax rates and elimination of double taxation mechanisms.

Residency, permanent establishment and withholding tax rates on cross-border flows.

Residency rules, relief from double taxation and withholding tax rates.

Allocation of taxing rights and withholding tax rates on dividends, interest and royalties.

Residency tie-breaker rules, reduced withholding tax rates and the PE threshold.

Italian-language guide to the Brazil-Italy double tax convention and its principal withholding and residence rules.

Practical cross-border tax guide covering Brazilian and Finnish taxation, withholding taxes and structuring issues.

French-language guide to the Brazil-France double tax agreement, including residence, withholding and permanent-establishment rules.

Key provisions of the Brazil-India double tax agreement, including withholding rates and allocation of taxing rights.

French-language guide to the Brazil-Luxembourg double tax agreement and cross-border tax treatment.

The homologação process for recognition and enforcement of foreign judgments through the STJ.

Recognition without a treaty or reciprocity, the service requirements that decide most applications and enforcement against Brazilian assets.

The structure of the courts, the role of the advogado, procedural timelines and enforcement of judgments.

The arbitration framework under Law 9,307/1996 and recognition of foreign awards under the New York Convention.

Obtaining evidence in Brazil under 28 U.S.C. § 1782, serving process and expert evidence on Brazilian law.