The Labor Reform (Law No. 13,467/17) brought in various changes to labor law, especially from the point of view of collective rights. One of the most significant issues was the interest shown by the legislator in promoting collective autonomy, whereby it established, among other assumptions, prevalence of what is negotiated over what is legislated and a limitation on accrued rights, with the end of the applicability of collective rules after their abrogation, as previously supported by the case law.[1]

Individuals and legal entities resident, domiciled or with headquarters in Brazil, as provided for in tax law, must report to the Central Bank of Brazil the assets and amounts held by them outside the country.

When the Superior Court of Justice (STJ) decided at the end of last year to reinstate the bank freeze, or fiduciary assignment of receivables, which had been suspended by the court in a judicial reorganization case, it took into account the concept of capital goods provided for in article 49, paragraph 3, of the Bankruptcy and Corporate Reorganization Law (Law No. 11,101/2005, the “LRF”).

Effective since January of 2014, the Anti-Corruption Law (Law No. 12,846/13) has built a legacy of changes in corporate culture over the past five years. The scenario today is very different from the one observed at the beginning of its enactment, when corruption risks seemed far from the corporate reality, and companies still saw megaoperations of the Federal Police and the Public Prosecutor’s Office as episodes restricted to political agents.

Launched in October of last year as a very positive initiative by the Federal Revenue Service of Brazil (RFB) to guide taxpayers, in addition to avoiding default and potential litigation, the draft ordinance establishing a federal program to encourage tax compliance, Pro-Compliance, has some very questionable points that we shall review in this article.

In January, the state government of São Paulo enacted Law No. 16,933/2019, which regulates the institutes of contract extension, early extension, and rebidding in the State of São Paulo. This law is similar to the rules set forth in Law No. 13,448/2017, which governs the same institutes in the federal public administration sphere.