Publications
- Category: Corporate
Guilherme Bueno Malouf, Marcela Maldonado Romeu, Paulo Henrique Carvalho Pinto and Paula Soncini In late 2016, Complementary Law No. 155 (LC 155) was passed, providing, among other rules, a new financing alternative for micro and small businesses, which do not need to give up on the benefits conferred by the Simples Nacional....
- Category: Infrastructure and energy
Júlia Rodrigues Coimbra, Larissa Gebrim, Tamiris Guimarães e Isabela Bernacchio In order to meet the need for better financing conditions and attract foreigner investors to new projects, the Brazilian government has been debating methods of compensating investors for losses due to exchange rate fluctuations by means of mechanisms established in concession contracts...
- Category: Infrastructure and energy
Three Machado Meyer partners had their practices recognized by major international awards early this year...
- Category: Public and regulatory law
Gláucia Coelho e Misael do Lago Usually underestimated and dealth with reservation by judges and lawyers, oral depositions have always been treated with caution in judicial proceedings. The customary caution with which testimonial evidence is approached is understandable, since it is a naturally unstable proof, whose success (or failure) is closely dependable on the state of mind of the witness called to the stand - and, also, depends on several objective and subjective factors...
- Category: Tax
Law 13,169/2015: increasing of CSLL rate
It was published in the Oficial Gazette, on Thursday, October 7, 2015, Law 13,169/2015, which is the provisional measure 675/2015 conversion into law.
According to the modifications introduced in section 3, subparagraphs I e II of Law 7,689/1988, the Brazilian Social Contribution on Net Income (“CSLL”) rate for financial institutions was increased from 15% (fifteen percent) to 17% (seventeen percent) or 20% (twenty percent), depending on the nature of the activities developed by the Company.
- Category: Tax
Supreme Court modifies its understanding regarding the tax substitution regime
The Full Court of the Supreme Court ("STF") analyzed the Extraordinary Appeal No. 593,849, under the general repercussion regime (with binding effects), which discussed the reimbursement of overpaid amounts by taxpayers of the Tax on Goods and Services ("ICMS"), subject to the tax substitution regime.