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Basch & Rameh Advogados Associados | Brazil | 21 Sep 2021

Drone Regulation in Brazil

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Basch & Rameh Advogados Associados | Brazil | 18 Aug 2021

Air Transport in Brazil

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Basch & Rameh Advogados Associados | Brazil | 9 Jun 2021

Ship Finance in Brazil

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Basch & Rameh Advogados Associados | Brazil | 26 May 2021

Fractional ownership programme: unwinding a new future

Fractional ownership is a means of aircraft ownership that is usually coupled with a programme which covers various aircraft owned by more than one party, all of which are placed in an exchange pool. By purchasing an interest in an aircraft that is part of a programme, an owner gains close to round-the-clock access to a private aircraft. In light of a recent clarification to fractional......
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Basch & Rameh Advogados Associados | Brazil | 7 Apr 2021

Aviation Finance & Leasing in Brazil

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Basch & Rameh Advogados Associados | Brazil | 17 Mar 2021

Withholding tax provokes widespread lease defaults

Issues relating to withholding tax have long plagued the Brazilian airline sector. When the special rates of 0% and 1.5% for aircraft rents became ineffective in 2021, the rate soared to 15%, which is the general rate applicable to cross-border leases of any equipment. The latest developments have resulted in confusion, widespread lease defaults and erratic payments from Brazil's airlines.
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Basch & Rameh Advogados Associados | Brazil, USA | 18 Nov 2020

Use of GATS in Brazilian aircraft transactions

In June 2020 the Global Aircraft Trading System (GATS) was launched to facilitate aircraft trading and financing by reducing the burden on industry participants – in particular, airlines. Since the GATS relies on the use of trusts, a traditional common law concept, a question arises as to whether the GATS can be used in jurisdictions such as Brazil that are not based on common law.
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Basch & Rameh Advogados Associados | Brazil | 29 Jul 2020

Home office closings in Brazil

The COVID-19 crisis has brusquely forced businesses and professionals to close offices and work from home. Luckily, the Brazilian government began implementing measures relating to electronic filings and electronic signatures approximately 20 years ago, all of which have made closing aircraft deals from home offices relatively easy. The Brazilian Aeronautical Registry has adjusted some of its......
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Basch & Rameh Advogados Associados | Brazil | 10 Jun 2020

Withholding tax on aircraft lease rentals – new rules finalised

Brazil's airlines are now being subjected to a withholding tax that has not been charged on most leases for more than three decades. Airlines may be able to successfully challenge the legality of the withholding tax; however, this will require dedication of legal and administrative resources that might have been used elsewhere to fortify the airlines. In any event, under the final text of the......
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Basch & Rameh Advogados Associados | Brazil | 19 May 2020

Aviation industry trends in Brazil

Ken Basch examines the relief measures offered to the Brazilian aviation sector during the COVID-19 pandemic.
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