BMA Review #82 brings you articles on "No Means No", ESG and women in Brazil, and more, all written by women at our firm
Written entirely by women in our firm, the 82nd edition of BMA Review contains articles on important topics related to women and to current legal issues in Brazil.
Making “No Means No” part of the law, our cover article, the challenges of the ESG agenda, new rules on taxation of investment funds in Brazil, and the outlook for M&A in Brazil in 2024 are some of the topics covered in BMA Review #82.
Click here to read the entire edition or scroll down to have a look at each article. Click on the title to read the articles that interest you, and don’t hesitate to contact us if you have any questions.
INSTITUTIONAL
BMA Women and the value of professionals who are also mothers
By Mariana Brugger for BMA Mulher
At BMA, some initiatives have been directed to lowering the hurdles that professionals face on becoming mothers. The firm offers an extended maternity leave of six months, and its offices in Rio de Janeiro and São Paulo have lactation rooms. In addition, all women professionals are eligible for daycare assistance, and there is no deduction from their bonus during maternity leave.
LABOR AND EMPLOYMENT
No means no!
By Cibelle Linero and Fernanda Nasciutti
However, harassment and violence against women can occur in any setting, with or without the presence of alcohol, music, or entertainment, including, frequently, in the workplace – and not just during corporate parties or happy hours.
ENVIRONMENTAL LAW AND CLIMATE
ESG and Women in Brazil: challenges and opportunities
By Fernanda A. Tanure
In Brazil, like other nations, women bear a disproportionate burden from climate change and encounter persistent obstacles in the labor market. Good governance is now directing attention to address this issue.
FINANCE AND CAPITAL MARKETS
Stock Exchanges and the ESG Agenda: An analysis of the measures adopted by B3
By Camila Goldberg and Maria Luiza Belmiro
Given their pivotal role in the capital markets, there has been a global call for stock exchanges to integrate ESG factors and principles into their regulatory agendas.
TAX
Outlook for 2024: Will the courts decide the big tax issues?
By Letícia Ramires Pelisson and Lígia Regini
The long-awaited tax reform was approved (although regulations are still pending), and new rules were issued to make tax benefits subject to tax, allow delinquent federal taxpayers to pay overdue taxes without penalties, and limit offset of amounts of tax recovered through the courts against tax owed.
COMPLIANCE, INVESTIGATIONS AND REGULATORY ENFORCEMENT
Compliance Challenges in 2024: Business integrity goes beyond anti-corruption efforts
By Anna Carolina Malta Spilborghs, Katherine Cardoso de Souza and Mariana de Souza Carvalho
Efficiently implementing new integrity principles is more than a compliance strategy; it represents a long-term commitment to generating sustainable value and positive impact.
TAX
Changes in investment funds taxation in Brazil
By Debora Bacellar de Almeida and Raquel Maluf
Investors and funds’ managers should pay close attention to the key changes in taxation of investment funds in Brazil..
WEALTH AND SUCCESSION PLANNING
Brazil’s constitutional court changes matrimonial property rules for persons over 70
By Gisela Sampaio da Cruz Guedes and Naomi Fiszon Zagarodny
Brazil’s constitutional court, the STF, recently ruled that persons over 70 who marry are free to decide on their matrimonial property regime. The Civil Code, which provides that separation of property is mandatory for those marry after 70, will soon be reformed. What does the commission of jurists responsible for the reform think of the STF’s decision?
DISPUTE RESOLUTION
The effects of setting aside an arbitral award
By Marcella Campinho Vaz
Although the effects of setting aside an arbitral award can vary, depending on the grounds on which it was set aside, in general the law puts the parties back in the position they were in before the defect was detected, and their claims proceed from that point.
COMMERCIAL CONTRACTS AND FRANCHISES
2023 Exceeds Expectations, Bringing Optimism to Brazil’s Automotive Sector
By Tatiana Dratovsky Sister, Priscila Prado Faloppa and Letícia Gomes de Oliveira
Resolution of the semiconductor crisis, incentives for domestic production of electric vehicles, and new sales strategies are some of the key drivers for 2024.
CORPORATE AND M&A
M&A trends in 2024
By Adriana Augusta Dib Fuzinato, Ellen Juste Nunez, Maria Donati and Layse Dias
Circumstances like a new federal government in Brazil, deepening international conflicts, global inflation and rising interest rates drove the decline in M&A transactions last year.
