Tag results for 'workforce flexibility'
Leveraging collective bargaining in Brazil: opportunities for employers navigating tax reform and the evolving jurisprudence
Brazil’s legal and tax landscapes are converging to improve the strategic importance of collective bargaining for employers. This article examines how recent judicial affirmations of the ‘negotiated over legislated’ principle, combined with Constitutional Amendment No. 132/2023 and Complementary Law No. 214/2025, have transformed collective bargaining agreements into multifunctional instruments which enable workforce flexibility, secure employee benefits, and optimise tax positions under the new VAT framework.
Released on Apr 21, 2026