Publications
- Category: Tax
Decree No. 8,463/2015 regulated the tax measures relating to the Olympic and Paralympic Games to be held in Brazil in 2016. Among them, the decree introduced various tax exemptions applicable to the committees and entities involved in the organization and holding of the event, in addition to the applicable ancillary obligations. For imports, exemptions have been granted for goods, merchandise and services for use and consumption in own activities and linked to the event, as well as suspension of taxes for goods under temporary admission regime, to be used in the event.
- Category: Tax
On May 20, 2015, Decree No. 8,451/2015 was published, amending Decree No. 8,426/15, which had established the collection of PIS and COFINS on financial income obtained by companies subject, in whole or in part, to the non-cumulative calculation system of such contributions.
- Category: Infrastructure and energy
The new stage of the Investment Program in Logistics (PIL), launched by the Federal Government on June 9, has brought opportunities to the infrastructure sector. With the new roadway, railway, port and airport concessions, as well as extensions of existing concessions, the Government foresees an injection of approximately R$198.4 billion in domestic infrastructure.
- Category: Infrastructure and energy
Machado Meyer has four new partners: Apoena Joels (M&A), Caroline Marchi (Labor), Lucas Sant′Anna (Litigation and Public Law) and Renata Oliveira (Litigation and Debt and Company Restructuring and Reorganization). Apoena Joels works in the Rio de Janeiro office, while Caroline Marchi, Renata Oliveira and Lucas Sant′Anna are based in São Paulo.
- Category: Intellectual property
Decree No. 8,771/2016, which regulates the Brazilian Civil Rights Framework for the Internet, entered into force on June 10. It contains provisions mainly on the following topics:
- Category: Real estate
Ivana Coelho Bomfim CVM Resolution No. 734/2015, published on March 19, has put an end to the discussion of whether or not a public offer of independent units, property fractions or quotas of special partnerships of hotel enterprises, linked to the receipt of consideration based on the successful management of the enterprise, would be a security. The discussions that started in late 2013, when the Brazilian Securities Commission – CVM warned the marked about the existence of irregular offers to the public without the prior registration of the issuer and the offer, have been terminated. CVM has >