The Law 12.513/11 which established the National Program for Access to Technical Education and Employment (Pronatec), changed some legal devices, including the Law 8.212/91 which regulates the …
Sales Representatives and Commissions on Sales
Controversies involving sales representatives and companies about the right moment to pay commissions on sales are not rare in Brazil. The current and legal practice is to pay commissions to sales …
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Non-compete Clause in Labor Agreements
The Brazilian labor law contemplates some so-called special clauses that can be placed in labor contracts but that still create uncertainty as to the effectiveness and scope, and often the discussion …
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Supreme Federal Court – The Enlargement of the PIS/COFINS – Import Calculation Basis is Unconstitutional
The Supreme Federal Court (STF) issued a decision in Appeal RE n. 559.937-RS providing the PIS/PASEP-Import contribution (levied at a 1.65% general rate) and the COFINS-Import contribution (levied at …
Newsletter – PNST – TAX – February 2013
As of 2013, some new tax provisions became effective, on which we briefly comment. Firstly, Law n. 12,715/12 and Normative Ruling RFB n. 1,312/12 addressed new provisions on the Brazilian Transfer …
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Tax Challenges for Nordic Investors
Nordic investors face a lot of hurdles when they decide to invest in Brazil. Their companies are subject to various taxes at federal, state and municipal level. Furthermore, a local accounting team …
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