BMA Review #79
INFRASTRUCTURE AND REGULATORY & GOVERNMENT AFFAIRS
Gender perspective in infrastructure projects
By Mayna Dias Melo
Although most infrastructure policies are still indifferent or neutral with respect to gender, some countries have projects that take into account the specific needs of girls and women.
INSTITUTIONAL
The BMA Women Mentorship Program: Strengthening professional and socio-emotional competencies
By Committee BMA Women
BMA Women was created in 2016 with the aim of promoting professional development for women at the firm, ensuring a receptive work environment, and contributing to networking opportunities, reflecting our commitment to gender equity.
FINANCE AND CAPITAL MARKETS
A new regulatory framework for investment funds in Brazil
By Jane Goldman Nusbaum
The new regulation is composed of a general part, applicable to all investment funds, with annexes containing rules dealing with the particularities of each category of fund.
TAX
Res judicata in tax matters and an unprecedented decision by Brazil’s Supreme Court
By Lígia Regini and Luiza Lacerda
The case dealt with by the STF involved one of Brazil’s corporate income taxes, the Social Contribution on Net Profit (CSLL – Contribuição Social sobre o Lucro Líquido). At the beginning of the 1990s, the taxpayer won a case contesting CSLL, on the grounds that the tax was unconstitutional. Years later, in 2007, in a Constitutional Challenge against CSLL, the STF held that CSLL is constitutional.
INFRASTRUCTURE AND REGULATORY & GOVERNMENT AFFAIRS
Changes to the National Waters Agency and their effect on the Basic Sanitation Framework Law
By Ana Candida and Marina Maciel
Moving the National Waters and Basic Sanitation Agency – ANA to the Ministry of the Environment and Climate Change may signal changes for the sector.
COMMERCIAL CONTRACTS AND FRANCHISES
Information and Transparency – Legal requirements for franchise disclosure document
By Tatiana Sister and Letícia Gomes De Oliveira
In general terms, a franchise agreement creates a collaborative business venture, in which the franchisor transfers knowledge and structures the sale of products and services to a network of franchisees.
TAX
Framework Legislation for Stock Option Plans
By Franciny de Barros and Luciana Marsal
Given the importance of SOPs, Brazil needs legislation that not only provides tax certainty, but also reflects the country’s economic realities.
INFRASTRUCTURE AND REGULATORY & GOVERNMENT AFFAIRS
New ANP regulation deals with third-party access to fuel terminals
By Ana Candida and Maria Sampaio
Resolução ANP nº 881/2022 dá mais um passo no sentido de incrementar a concorrência no mercado brasileiro de combustíveis, mas tem seus desafios.
