LGPD - A Law to be practiced August may go down in Brazil's history as the month of personal data protection. It was in August 2018 that our General Data Protection Law (Law 13.709/18) - LGPD was enacted and it will also be this August 2021 that its administrative sanctions will start to be [...]
Adriana S. L. Esper and Rony Vainzof There are several relevant regulatory milestones in the history of privacy and protection of personal data around the world (and in Brazil), following the dynamics of social desires and aiming to generate the necessary legal certainty for a solid growth of an increasingly digital economy [...]
Public Hearing on the draft of the ANPD surveillance *Adriana Sforcini Lavrik Esper Dr Adriana Esper presented the considerations of the MSY panel, regarding the draft surveillance regulation, focusing on the orientative and preventive activities. According to her, LGPD is a law to be practiced, a new legislation for a new [...]
Ethics and Digital Compliance in the Age of Fake News *Adriana Sforcini Lavrik Esper At birth man receives from nature a hardware, however, he lacks a good software to operate it. This software is called ethics, a word of Greek origin (ethos), which means way of being or character. It is up to the human being, during his [...]
LGPD AND CONSUMER 4.0 *Adriana Sforcini Lavrik Esper and Glauco Moreira The balsaque Consumer Protection Code (CDC) established a fundamental milestone for the maturation and evolution of consumer relations in the country. Over its three decades many changes have occurred in consumer relations, driven mainly by the advancement [...]
Nuances of tax reform Pointing out the main points on the tax reform proposals is not a simple task. Currently, there are a few bills in progress at the federal level that foresee, among other measures, the unification of the PIS and COFINS for the creation of the Contribution on Goods and Services, the CBS, in the [...]
LEGAL FRAMEWORK FOR STARTUPS AND INNOVATIVE ENTREPRENEURSHIP *By Adriana Esper and Beatriz Yamashita On June 1, 2021, Complementary Law 182/21 was promulgated establishing the new Legal Framework for Startups and Innovative Entrepreneurship, providing measures to stimulate the creation of new innovative companies and incentives for investments through [...]
The Increase in ICMS in São Paulo, the "tax euphemisms" and the unconstitutionality of State Decree 65,253/2020 Euphemism is an "expression that attenuates an unpleasant, crude or indecent idea" (Dicionário Houaiss da Língua Portuguesa, 2001). And a good example in tax matters is the "complementation of the ICMS rate" for some sectors of the economy, [...].
Environment, Social Responsibility and Corporate Governance (ESG): Fashion or Survival? Caring for the environment and reducing social inequality are certainly nice causes that are widely defended globally, and for this reason have gained great media coverage over the years. It is a fact, however, that these issues have always been treated as the responsibility of [...].
Analysis of the Tax Reform/CBS - Miguel Silva