Inclusive public policies for rare disease patients becomes forum theme

A wider debate on “rare diseases public policies” took place on July 30 at the Third Permanent Forum on Public Policies for persons with disabilities, coordinated by the Brazilian Ministry of Women, Family and Human Rights.   The purpose of this Forum was to identify the major challenges and needs of persons with rare diseases […]

Brazilian senate committee approves draft bill regarding gift tax collection for donors domiciled abroad

On August 20th, 2019, the Economic Affairs Committee of the Brazilian Senate approved a draft version of Bill No. 432/2017 (“Bill No. 432/17”), which provides for the jurisdiction of Brazilian States to enact and collect the Estate/Gift Tax (“ITCM-D”) in cases in which a donor or decedent (a) transmits assets located abroad; or (b) is/was […]

State of São Paulo regulates the use of arbitration within the Public Administration

On July 31, the Government of the State of São Paulo published Decree No. 64,356/2019¹, which “provides for the use, within the scope of direct and local public administration, of arbitration as a means of resolving conflicts over freely transferable property rights”. Considered one of the references of arbitration in Brazil and headquarters of most […]

MP da Liberdade Econômica deve impactar Direito do Trabalho e Relações Trabalhistas

No final de abril, o Governo Federal publicou a Medida Provisória 881/2019, também conhecida como MP da Liberdade Econômica, que tem como objetivo oferecer um ambiente de negócios mais flexível e juridicamente mais seguro, em especial, para o investidor estrangeiro. Como parte do processo, pequenos empresários e negócios de baixo risco foram liberados da obtenção […]

STJ rules that the ICMS presumed credit is not to be included in the calculation of the IRPJ and CSLL

The 2nd Panel of the Superior Court of Justice (STJ) has recently held in a Special Appeal (Special Appeal No. 1.605.245/PR) that the presumed credit of the sales tax (ICMS) is not to be included in the calculation of the corporate income tax IRPJ and the social contribution CSL. The appeal in question was filed […]

Provisionary Measure promises to facilitate startup activities

Known as MP da Liberdade Econômica (Provisionary Measure-PM of Economic Freedom), Provisionary Measure nº 881 promises to reduce bureaucracy and other regulatory barriers that hinder the development of entrepreneurship in Brazil.   The logic behind the creation of PM of Economic Freedom is to elevate the environment of business in Brazil to the level at […]