United States imposes an additional 25% tariff on Brazilian products: what changes for companies
The Office of the United States Trade Representative (USTR) confirmed on 07/15/2026 the application of an additional 25% tariff on a wide range of Brazilian products. The measure, based on Section 301 of the U.S. Trade Act, takes effect on 07/22/2026 and results from an investigation opened in July 2025 into Brazilian practices deemed harmful […]
Brazil Moves to End 6×1 Work Schedule
Businesses with operations in Brazil may need to reassess staffing models, work schedules, overtime exposure, and labor costs if Proposed Constitutional Amendment (PEC) No. 221/2019 is enacted. The proposal would reduce the maximum workweek from 44 to 40 hours and require companies to structure working hours over five days, with two paid weekly rest days. […]
Tax overhaul still faces regulatory gaps before rollout
With seven months remaining before Brazil’s existing federal consumption taxes are replaced by a new value-added tax system, at least 22 issues still require joint regulation by the federal tax authority and the governing committee responsible for the new state-and-municipal VAT, according to a survey by law firm Martinelli Advogados. Among the most important unresolved […]
CL No. 227/2026: IBS Management Committee Structure and New ITCMD Guidelines
Complementary Law (CL) No. 227/2026 represents another relevant step in the implementation of Brazil’s Consumption Tax Reform. The law regulates the organization, powers, and operation of the IBS Management Committee (CGIBS), which will coordinate the collection, oversight, revenue allocation, and uniform interpretation of the new Goods and Services Tax (IBS). The law also introduces national […]
Martinelli Advogados Marks First International Event in Texas
Martinelli Advogados marked its first international event in Texas by sponsoring a forum organized by the Brazil-Texas Chamber of Commerce in Houston. The event brought together industry leaders to discuss the Equatorial Margin, one of Brazil’s most important energy frontiers, and the opportunities and challenges that may shape the country’s next phase of energy development. […]
STF Signals Likely Upholding of Rural Land Restrictions for Foreign-Controlled Brazilian Companies
The Federal Supreme Court (STF) is nearing a decision on the rules governing the acquisition of rural land by Brazilian companies controlled by foreign capital. Although the final ruling is still pending, the current voting trend indicates a strong likelihood that the existing restrictions will be upheld. The decision could affect foreign investment structures involving […]
FÁCIL Regime Takes Effect and Streamlines Access to Capital Markets
The Facilitation of Access to Capital and Listing Incentives Regime (FÁCIL Regime) took effect on 16 March 2026 under CVM Resolutions No. 232/2025 and No. 236/2025. The new framework simplifies capital markets access for smaller companies through proportionate regulation and lower compliance costs. The main features of the FÁCIL Regime include: Application only to Brazilian […]
Brazil Expands Visitor Visa Eligibility for Technical Assistance and Technology Transfer
Brazil has updated its visitor visa rules to allow foreign nationals to enter the country for technical assistance services or technology transfer activities under contracts, cooperation agreements, or similar arrangements between foreign and Brazilian legal entities. The change is expected to streamline the entry of foreign investors and specialized professionals whose activities support business operations […]
STJ to Rule on the Inclusion of ICMS-Difal in the PIS and Cofins Tax Bases
The Superior Court of Justice (STJ) has referred Issue No. 1,372 for binding review under its repetitive appeals framework to determine whether the ICMS rate differential (ICMS-Difal) must be included in the tax bases for PIS and Cofins, two federal social contributions levied on corporate revenue. The ruling could directly affect companies engaged in interstate […]
STJ to Rule on the Exclusion of Presumed ICMS Credits from IRPJ and CSLL Tax Bases
The Superior Court of Justice (STJ) has referred Issue No. 1,416 for binding review under its repetitive appeals framework to determine whether presumed ICMS credits may continue to be excluded from the tax bases for Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL), both under the prior legal framework and under Law […]