LS Brazil Outlook Tax reform: recent developments involving dividend taxation and the telecom sector Nov
2021

Tax reform: recent developments involving dividend taxation and the telecom sector

As a fiscal crisis looms, Brazilian government scrambles to perform effective changes to the complex and overwhelming tax system. In that context, the Ministry of Finances proposed a controversial bill to reinstate taxation on dividends, leaving many foreign investors wondering how to reduce the impact of this taxation. This newsletter comments on the precautions to be taken in this respect to avoid unwanted tax risks.

Meanwhile, a project via United Nations Development Programme (UNDP) for the Ministry of Economy, with the support of the Ministry of Communications and of the national regulatory agency for telecom (ANATEL), is opening space for discussions about reform measures and strategies to rationalize taxation on the telecom sector with the purpose of expanding access to broadband connection and digital inclusion. Levy & Salomão Advogados has submitted suggestions in the context of this project and discusses them in this newsletter.

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LS Brazil Outlook Taxation of dividends in Brazil – are tax treaties a way out? 23
Nov
2021

Taxation of dividends in Brazil – are tax treaties a way out?

Prospects of dividend taxation lead foreign investors to consider options to reduce the impact of this taxation. While the bill’s approval by the Senate remains uncertain, this may be a good time to evaluate safe options avoiding pitfalls

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LS Brazil Outlook Telecom tax system for the digital future 23
Nov
2021

Telecom tax system for the digital future

This article explains how tax constraints hinder telecom services in Brazil and addresses reform measures required to attain a more suitable environment for the significant developments expected for the sector in the near future with expansion...

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LS Brazil Outlook Antitrust enforcement in the labor market and safe harbors 09
Nov
2021

Antitrust enforcement in the labor market and safe harbors

Human resources practices are finally in the spotlight of the Brazilian competition authority. This article discusses lessons learned from foreign authorities and CADE’s limited experience and points to safe harbors regarding HR practices in...

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LS Brazil Outlook When does the failing firm defense succeed in Brazil? 09
Nov
2021

When does the failing firm defense succeed in Brazil?

Financial crisis often raise questions about the role of the failing firm defense in antitrust merger review. This article considers when merging parties can successfully resort to this defense in Brazil

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LS Brazil Outlook Recent developments in competition law 09
Nov
2021

Recent developments in competition law

Several recent developments in competition law can affect companies with activities in Brazil. While judicial rulings may pose a challenge to private enforcement against cartels, a recent shift in the criteria for the calculation of cartel fines...

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LS Brazil Outlook Competition in digital markets: relevant enforcement and policy developments in Brazil 09
Nov
2021

Competition in digital markets: relevant enforcement and policy developments in Brazil

Digital markets have increasingly become the focus of CADE. This article describes recent developments that illustrate this trend, discusses challenges for CADE and possible repercussions in Latin America.

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LS Brazil Outlook The road towards a deterrent cartel fine: CADE’s new turn 09
Nov
2021

The road towards a deterrent cartel fine: CADE’s new turn

For the first time in CADE’s enforcement history, the “advantage obtained” is now supported by most of the Commissioners as the primary criteria for calculating the minimal amount of the fine to be imposed against a cartel member

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LS Brazil Outlook An overview of antitrust damages claims in Brazil 09
Nov
2021

An overview of antitrust damages claims in Brazil

Recent rulings by the São Paulo State Courts shed light on the evidentiary standards for antitrust damages claims in Brazil. This article describes these standards and explain the obstacles claimants face when bringing such claims

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LS Brazil Outlook A legal approach to environmental and social strategies 01
Oct
2021

A legal approach to environmental and social strategies

Adding good environmental and social practices is the trend of 2021. But beyond discourse, little is said about effective standards. In this edition of our newsletter we discuss them in relation to capital markets, labor practices and the intensive...

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LS Brazil Outlook Net-zero emission targets in the Brazilian mining sector: A pathway and risks of non-compliance 01
Oct
2021

Net-zero emission targets in the Brazilian mining sector: A pathway and risks of non-compliance

Due to risks related to climate change, decarbonization strategies are a priority for mining companies. This article proposes to set out current best practices in terms of decarbonization strategies and disclosures in the mining sector

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LS Brazil Outlook Environment social and governance – The importance of full disclosure 01
Oct
2021

Environment social and governance – The importance of full disclosure

Full disclosure about practices by publicly traded companies is key, as are measures designed to avoid the disclosure of information that can be deemed misleading

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LS Brazil Outlook Antitrust, environment and social programs: Can competition authorities help leverage the implementation of social policies? 01
Oct
2021

Antitrust, environment and social programs: Can competition authorities help leverage the implementation of social policies?

Effective environmental and social policies can result in many benefits for companies. CADE has deflected from analyzing the social impacts of transactions, but now it may pay to believe and invest in an element leading to a favorable outcome...

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