The flexibility that Executive Order 141/2026, which ends the 6×1 work schedule, offers the retail sector is contingent upon negotiations with the union. With enactment scheduled for October 16, the

As of November 1, 2026, the Brazilian Central Bank’s Credit Information System (SCR) will no longer be accessible exclusively to financial institutions. Under CVM Resolution 247, FIDC (Credit Rights Investment

In an acquisition, the price is only truly settled once the contract clearly defines who bears the contingencies that emerge after signing. Some contingencies only come to light after the

The CARF – Administrative Council of Tax Appeals (Conselho Administrativo de Recursos Fiscais) overturned the Tax Assessment Notice (Auto de Infração) issued against Mercado Pago that disallowed the expenses excluded

The Brazilian Securities and Exchange Commission (CVM) has expanded access to information from the Credit Information System (SCR), strengthened integration with the Central Bank of Brazil, and improved credit transaction

An individual agreement is not sufficient. As of July 22, 2026, retail businesses in general may only schedule employees to work on holidays if there is express authorization in a

Compliance of “Know Your Client (KYC)” and its variation “Know Your Supplier (KYS)” are a fundamental item for any Brazilian or foreign organization that carries out the business of raising,

The sale of a company transfers its control, but not its risks in Brazil: every representation made by the sellers in the sale is a portion of the price that

Asset acquisition, whether through direct purchase of goods or through mergers and acquisitions (M&A), presents several tax challenges in Brazil. The main issues involve business succession risks with joint liability

In a decision published on September 24, 2026, the 2nd Reserved Chamber of Business Law of the São Paulo State Court of Appeals (TJSP) ruled on a claim challenge filed