Hot topics
 New law consolidates thin-capitalization rules |
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| Gilberto Ayres Moreira and Caio Caetano Luna |
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| Law 12,249/10, enacted through the conversion of Provisional Measure 479/09, set forth the definitive rules for the deductibility of interest paid to related parties domiciled abroad and to entities domiciled in tax havens. These regulations are commonly referred to as thin-capitalization rules, and seek to prevent tax evasion through the transferring of profits disguised as interest expenses. |
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| Federal Revenue issues new list of tax havens |
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| Gilberto Ayres Moreira and Caio Caetano Luna |
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| On June 4th, 2010, the Federal Revenue of Brazil issued Normative Ruling No. 1,037, containing a new list of countries deemed by Brazilian tax authorities to provide favorable taxation and privileged tax regimes. |
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| Investing in Brazil – How to get started |
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| Lukas Matthias Rhomberg |
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| With the global financial crisis predominantly affecting the economies of the most developed countries in the world, investors are increasingly turning towards emerging economies with strong growth forecasts. Brazil, which has emerged almost unaffected from the global financial crisis, has registered a particularly marked increase in investor interest in recent times. |
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| Off-shore companies: a legitimate and legal instrument for Estate and Fiscal planning from a Brazilian perspective. |
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| Aloysio Vasconcellos |
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| The search for new structures aiming at the betterment of estate planning through alternative forms of asset management has increased significantly over the last quarters. The main reason for this sudden rise was the uncertainty regarding estate taxation and fortune management in Brazil. The fear is that the legislator's efforts for social justice may affect the tax legislation and, consequently, it could have an effect on how individuals and companies should manage their assets. |
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| Moral Damages caused by an Employee against the Employer |
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| Cintia Yazigi |
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| Nowadays, because of the unanimous understanding regarding the competence of the Brazilian Labor Courts to judge labor lawsuits arising out of any occurrence concerning an employment relationship, the Labor Courts have received countless and endless Labor Claims involving moral damages to be indemnified by the employer. |
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