Corporate

New regulation strengthens transparency and expands ultimate beneficial owner reporting requirements for entities in Brazil

Brazil has recently updated the regulations governing the identification and reporting of ultimate beneficial owners (UBOs), i.e., the individuals who ultimately own, control, or exercise significant influence over entities, including companies, investment funds, and not-for-profit organizations. The Brazilian Federal Revenue Office issued Normative Instruction RFB No. 2.290/2025, which amended Normative Instruction RFB No. 2.119/2022 and…

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Argentina’s Corporate Rules Are Changing: The 2026 Reforms and What May Come Next

Argentina’s corporate law reform agenda gained momentum in 2026. The Inspección General de Justicia (IGJ), the Superintendency of Corporations of the City of Buenos Aires (the country’s most prominent corporate regulator), introduced a broad package of rules to simplify corporate procedures, reduce administrative burdens and accelerate the transition to a digital registry. The process began…

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Slovakia: New Commercial Register Act

Less paperwork, more digital filings, and practical changes for businesses The new Commercial Register Act, effective from 17 August 2026, brings an important reform of company registration procedures in Slovakia. It replaces the current Commercial Register Act and aims to simplify incorporations, corporate changes and access to registered data. The reform is not a complete redesign…

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