We would like to inform you that, as of January 1, 2024, Law No. 14,596/2023 has come into effect in Brazil, introducing significant changes to transfer pricing rules. In this context, it is crucial for companies to review their intercompany contracts related to...
Business Transactions
Implementation of Innovative Changes to the Recordal of Technology Agreements in Brazil
On July 11, 2023, the Brazilian Patent and Trademark Office (BPTO) published on its Journal of Industrial Property (RPI), edition No. 2740, Ordinances No. 26 and 27/2023, formalizing and implementing the changes made in December 2022, regarding the process of recordal...
Recordal of license agreements: recent groundbreaking changes you should know about
On December 28, 2022, through a meeting of directors, the Brazilian PTO approved the adoption of important changes in the process of recording technology agreements, and in previously established understandings of this Office. These changes not only simplify the...
New year, new rules: changes to the norms governing remittance of royalties abroad and the transfer pricing calculation
On the last day of 2022, the New Foreign Exchange Framework (Law No. 14,286/2021) came into force, updating the rules on the foreign exchange market and on the provision of information to the Central Bank of Brazil – BACEN, among other aspects. The changes included...