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Decree No. 8,463/2015 regulated the tax measures relating to the Olympic and Paralympic Games to be held in Brazil in 2016.

Brazilian tax authorities ("RFB") clarified today that, in relation to Austria, the inclusion in the so-called "gray list"...

STJ ruled that stock option plans are not considered compensation for personal income tax purposes; taxation will occur only upon the sale of the shares.

Os advogados da área Tributária, Luís Flávio Neto e Bianca Colnago, tiveram artigo publicado nesta quarta-feira (06) pelo Conjur.

On April 29, 2016, Interpretative Declaratory Act RFB ("ADI") No. 03/2016 was published in the Official Gazette, where it outlined the effects of Sections 1 and 2 of Law No. 13,259/2016...

O Projeto de Lei de Conversão (PLV) nº 27, fruto da Medida Provisória 692, de 22 de setembro de 2015, foi aprovado pelo Senado em sessão plenária de 23 de fevereiro de 2016 e remetido para sanção presidencial.

A Medida Provisória nº 692 dispõe que o ganho de capital auferido por pessoas físicas fica sujeito às seguintes alíquotas...

Clique aqui e leia o Boletim Tributário na íntegra.

Projeto de Lei nº 10.638/2018: nova tentativa do Governo Federal de alterar a tributação de fundos de investimento

the deadline to opt for the inclusion of debts in the program was postponed to October 30th, 2015

STJ decidiu que os planos de stock option não são considerados remuneração para fins de imposto de renda da pessoa física, a tributação ocorrerá apenas na venda das ações

On June 25, 2021, the Ministry of Economy delivered to the National Congress the 2nd phase of the Executive Tax Reform, which proposes relevant changes to the tax legislation related to the individual tax income...

On April 15, 2014, the Brazilian National Congress approved Provisional Measure No. 627 of November 11, 2013.

The Internal Revenue Service of the United States issued Notice 2014-21 stating that virtual currencies such as bitcoins will be treated as property.

In a recent decision, the Second Chamber of the Superior Court of Justice (STJ) understood that the exclusion of the income tax exemption in cases where the taxpayer uses the capital gains to pay off...

Over the past few months, the Brazilian government has been increasing several taxes in order to restore the Country's finances.

Two recent legal developments in Brazil are included in this Alert: a decision by the Brazilian Federal Revenue Service confirming that any increased capital gains rates approved by Congress in 2016 will not take effect until 2017.