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Infographic: What PEC 45/2019 approved in and what remains to be discussed?

Law 14,611, of July 2023, and equal pay

Law No. 14,611 was published, bringing a new angle to wage equality and remuneration criteria between women and men who perform work of equal value or perform the same function, as well as amending the Consolidation of Labor Laws (CLT), which now provides for a fine of 10 times the amount of the new salary owed by the employer to the discriminated employee, and increased to twice as much, in case of recurrence, without prejudice to other legal sanctions. In addition, the same law determines…

The possibility of dismissal without just cause and the judgment of the subject by the STF

It is again on the agenda in the STF, the subject of the possibility or not of the dismissal, by the employer, without just cause of its employees through the trial that will take place in a virtual way, at first between the 19th and 26th of May. In an interview with Link Jurídico, the lawyer specializing in Labor Law, Giovana Angelis, comments on. Stay on top of the subject and check out the full interview: https://lnkd.in/daHQ88Di

The challenges of tax reform in Brazil.

One of the biggest challenges for the year 2023 is the government’s chess game with the National Congress to approve the long-awaited tax reform. An important date in this history is approaching: it is the 23rd of May, when the rapporteur of the proposal of the working group on the subject in the National Congress, deputy Aguinaldo Ribeiro, will deliver the final report with the opinion on the changes that will impact the Brazilian system based on a possible approval. In an interview with LexLatin,…

New models in contracting must not infringe rights provided for by law.

The world of work has experienced major changes in contractual relations, including due to the easing of laws, which often raise doubts and can lead to lawsuits. In an interview for Rede Jornal Contábil, partner Alexandre Fragoso Silvestre comments on the major changes in contractual relations seen in the labor market and proposes to explain about outsourcing – presenting the understandings of the Superior Labor Court (TST) and the Federal Supreme Court (STF) – and crowdworking, from a legal point of view. Read more at:…

8 questions and answers about taxation of investments abroad

The government has changed the taxation rules for individuals who have investments, controlled entities or trusts abroad. The changes were published by Provisional Measure (MP) 1,171, on the last 30th in an extraordinary edition of the Official Gazette. In an interview with ESTADÃO, Mariana A. explains about the MP, mainly with regard to the taxation of controlled entities and trusts. To check it out, visit: https://lnkd.in/dzRqRccA

Taxation of profits and dividends: legislative change

In Brazil, the distribution of profits and dividends calculated based on the results calculated by the companies is not subject to income tax. In practice, corporate entities tax their profit with a nominal rate, as a rule, at the rate of 34% (income tax “IRPJ”, its additional IRPJ and social contribution on net profit “CSLL”), but their distribution to domestic partners and shareholders is exempt, causing no further taxation. This exemption originates from a legislative change in 1995, with the enactment of Law 9249/95, which…

BrigantiCast – the international podcast of Briganti Advogados – is subsequently available

We are pleased to invite you to discover the launch of this first episode of our BrigantiCast – Brazil closer to to the world. Each episode will feature a special guest and one of our associates to discuss current concerted foreign affairs topics – which will significantly interest foreign companies operating in Brazil or abroad. Discover the episodes in French, Portuguese, Spanish, and English, with subtitled and translated videos on our YouTube channel. To inaugurate the Briganticast, we have chosen a complex subject on the…

How to perform M&A transactions in Brazil

In M&A operations, domestic and foreign companies seek to expand their business, with the expectation of gains in business synergy, meaning, therefore, the means to make their inorganic growth viable. As will be better detailed below, it is a transaction that requires expertise in negotiation techniques, participation not only of legal professionals, but also of accounting and financial authors, application of protection mechanisms (both buy side and sell side), always with the objective of equipping the parties involved in the operation with tools and structures…

International Tax Review (ITR)

The tax area of our law firm was recognized by the World Tax ranking, of the publication International Tax Review (ITR), in the General Corporate Tax category. This survey, which is the leading specialized survey on tax practices, annually elects the best lawyers and law firms, in more than 50 countries. We are thrilled with this achievement that reflects the commitment of all our professionals. We also thank our customers and partners for their continued trust in our work. 

Due diligence in M&A operations: understand what the importance is for buying and selling companies

Due diligence is an absolutely indispensable market practice in merger, acquisition, spin-off, or incorporation processes, as it allows, with total transparency, to know in depth the real situation of the company in question, the advantages and risks associated with a possible decision. It is an essential audit process to re-evaluate the transaction of purchase, sale and corporate reorganizations, through the analysis of the target company’s strengths and weaknesses.  This audit is also responsible for reviewing the practices and routines of the audited company in the…

Brazilian legal publication highlights Briganti Advogados as an admired law firm in the São Paulo region

We are recognized by the national publication Análise Advocacia Regional, which highlights law firms that perform outstandingly in their region.    In 2022, the publication Análise Editorial highlighted Briganti Advogados in the list of the most admired law firms, with comprehensive practice, in the São Paulo region. Análise Editorial is the most important institution in Brazil dedicated exclusively to reputation research in the legal market.  The survey takes into consideration the opinion of 1,041 legal and financial officers of the largest companies that move the…