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The tax challenges of the digital economy may catch historically non-digital companies by surprise as they “go digital.” Baker McKenzie’s Special Report, Digital Revolution: Transfer Pricing on the Global Tax Battlefield provides insight into digital technology trends non-digital businesses are incorporating and the key tax trends companies must actively navigate including industry sector case studies, transfer pricing considerations, multilateral and unilateral measures, transfer pricing audits and dispute resolution.

The Brazilian National Health Surveillance Agency (“Anvisa”) published Resolution RDC No. 497/2021 (“RDC 497/2021”) setting forth the new administrative procedure for obtaining the Good Manufacturing Practices Certificate, as well as the Good Distribution and/or Storage Practices Certificate. RDC 497/2021 modifies the general conditions for certification, as provided for in its Chapter II, to facilitate the certification process.

The Subsecretary of Open Government and Digital Country, dependent on the Chief of Cabinet of Ministers), created the Vacunación COVID-19 database by means of Disposition No. 06/2021, published in the Official Gazette on 21 April 2021. Its purpose is to organize, accelerate and make effective the administration of vaccines authorized by the competent entities and jurisdictions against COVID-19, contributing to the prevention of the virus and the limitation of its health consequences.

On 4 May 2021, the General Attorney’s Office of the Municipality of Rio de Janeiro enacted Resolution No. 1.052/2021, introducing a new amnesty program (“Resolve Rio”). The Resolve Rio program allows taxpayers to settle their debts with the Rio de Janeiro Municipality through reductions in interest, punitive fines and late payment fees of up to 60%.

The Ministry of the Environment, IBAMA and ICMBIO have edited Joint Normative Instruction (INC) MMA/IBAMA/ICMBio No. 2/2021, published in the Federal Official Gazette on Thursday, 29 April. The new INC updated certain procedures established by Joint INC No. 1/2021, which was published at the beginning of April, particularly those related to inspection reports.

On May 12, 2021,the US Trade Representative (USTR) announced that the United States has asked Mexico to review whether workers at a General Motors (GM) facility are being denied the right of free association and collective bargaining. The request is the first time any country has used the novel Rapid Response Labor Mechanism in the United States-Mexico-Canada Agreement (USMCA). USTR and the Department of Labor received information appearing to indicate serious violations of these workers’ rights in Silao, State of Guanajuato in connection with a recent worker vote, organized by the existing union, to approve their collective bargaining agreement.