On March 23, 2021, Decree No. 46,890/2019, by the State of Rio de Janeiro, came into effect, which “provides for the State System of Licensing and other Environmental Control Procedures – SELCA, and makes other provisions.” The new Decree revokes and replaces the previous one (State Decree No. 44,820/2014), introducing significant changes to the State […]

Brazil: Senate enhancing ties with the UAE[1] On March 11th, 2021, the Brazilian Senate approved the creation of Grupo Parlamentar Brasil-Emirados Árabes Unidos (“Brazil-United Arab Emirates Parliamentary Group”), which aims to strengthen bilateral Legislative Branch cooperation between the two countries. Senator Marcos do Val, who created the proposal, believes it to facilitate Emirati investments in Brazil. Even […]

Analysis of the latest version of the Regulation on privacy and protection of personal data in electronic communications. The latest version of the Regulation on privacy and the protection of personal data in electronic communications (the ePrivacy Regulation) was presented last February. As its predecessor, the ePrivacy Directive, this text will remain one of the […]

TA recent ruling, December 3rd 2020, from the High Court of Justice of the Balearic (Appeal nº. 245/2019), represents a 180º turnaround from the current criteria of the Spanish General Directorate of Taxes (GDT). The GDT has repeatedly sustained the criteria that non-tax resident individuals were subject to Wealth Tax (WT), by real obligation (rights […]

Royal Decree 2/2021 January 12th is a recent legislative amendment which has extended control on companies failing to comply in time with the obligation to file their annual financial statements with the Companies Registry. Fines for breaching this duty have been increased as well. The significant changes introduced by RD 2/2021 are the following: 1) […]

On February 22, 2021, the National Department of Business Registration and Integration (“DREI”) published, in the Official Gazette of the Union, Normative Instruction DREI/SGD/ME No. 82, of February 19, 2021 (“DREI IN No. 82/2021” or “new DREI IN”), which consolidates the general rules and guidelines about the procedures for the authentication of companies’ accounting instruments […]