By August 31, 2026, companies with 100 or more employees must update the information for the 6th Pay Transparency and Compensation Criteria Report on the Emprega Brasil Portal. To do

Foreign lenders and investors should pay close attention to the preparation of Term Sheets (TS) in private credit transactions in Brazil. As it constitutes a preliminary contract, TS is an

A cross-border M&A transaction in Brazil is never just an international deal, it is the meeting point of different legal systems and cultures, reflecting an added layer of complexity that

The Federal Supreme Court (STF) will determine whether it is constitutional to require donors to pay personal income tax (IRPF) in addition to the tax on transfers by death and

The extrajudicial enforcement of debts secured by a fiduciary transfer of movable property (alienação fiduciária) is governed by articles 8-B, 8-C and 8-E of Decree-Law No. 911/1969, as added by

The financial sector is under increased scrutiny – and a significant portion of this risk, which is often underestimated, relates to labor issues. In a recent decision, the Superior Labor

The Brazilian Receivables Fund, known as “Fundo de Investimento em Direitos Creditórios – FIDC”, can be an attractive vehicle for investors, controlling shareholders and economic groups that have a volume

Well-drafted clauses do not prevent the unforeseen, but they have the power to avert significant losses when an unforeseen event occurs within the contractual relationship. Long-term contracts, such as those

Companies have until December 2026 to review their tax calculations for the past five years and ensure that, starting in 2027, any identified PIS and Cofins credits are automatically applied.

When a real estate developer faces a severe financial crisis, one of the first questions that arises for banks, funds, and investors is: are the ongoing developments protected? Can the