ArticleInformativo Extraordinário 178 LC 150/15, que dispõe sobre o contrato de trabalho doméstico, criou o Programa de Recuperação Previdenciária dos Empregadores Domésticos...BrazilEmployment and HRBichara Barata & Costa Advogados
ArticleIO/Credit – Acquisition Of Machines, Energy And TechnologyDecree no. 7,975 was published on April 2, 2013, which, under the pretext of encouraging competition in the Brazilian industry, included item XXVIII into article 8 of the Regulation of the Tax on Financial Transactions. BrazilFinance and BankingSouza, Schneider, Pugliese e Sztokfisz Advogados
ArticleAlert: Non Resident Company – Extension Of Deadline To Disclose The Beneficial Ownership To The Brazilian IRSThe Brazilian Federal Revenue Service extended for 180 days (i.e., until June 26, 2019) the deadline for non-resident entities to disclose their final beneficiaries, pursuant to IRS NormativeBrazilTaxKincaid | Mendes Vianna Advogados
ArticleBrazil: Reduction Of Taxation On Financial DerivativesAs of June 13, 2013, the Brazilian Government reduced to zero the Tax on Bonds and Securities BrazilTaxTozziniFreire Advogados
ArticleEmpresas Estrangeiras – Extensão de prazo para indicação do Beneficiário Final perante a Receita FederalA Receita Federal estendeu por 180 dias (i.e., até 26.06.2019) o prazo para indicação dos beneficiários finais das entidades estrangeiras, conforme Instrução Normativa RFB nº 1863/18, publicada hoje.BrazilTaxKincaid | Mendes Vianna Advogados
VideoRERCT - Voluntary Disclosure - VDP Brazil 2016 (Video Content)RERCT - Voluntary Disclosure - VDP Brazil 2016.BrazilTaxCaputo & Partners
ArticleBrazil Belgium Social Security Agreement Enters Into ForceThe Brazil Belgium social security agreement signed in Brussels on October 4, 2009 entered into force on February 12, date of publication of presidential Decree No. 8,405/2015 in the official gazette.BrazilTaxBattella, Lasmar & Silva Advogados
ArticleBrazil Signs Reciprocal Model 1 FATCA IGABrazilian financial institutions will report information about U.S. customers’ accounts to the Secretariat of the Federal Revenue of Brazil.BrazilTaxBakerHostetler
ArticleCSLL Payable By Financial Institutions Increased From 15% To 20%Provisional Measure 675, published today, increases the rate of the Social Contribution on Net Profits payable by financial institutions from 15% to 20%. BrazilTaxBarbosa, Mussnich & Aragao Advogados
ArticleDecree no. 8,451/2015 - PIS/COFINS On Financial IncomeThe new decree reduced to zero the PIS and COFINS rates levied on the following financial income...BrazilTaxMachado Meyer
ArticleMedida Provisória Altera Tributação Para Ativos No ExteriorNa noite de domingo, dia 30/04, foi publicada a Medida Provisória n. 1.171 trazendo mudanças significativas na tributação das pessoas físicas relativamente a ativos detidos no exterior.BrazilTaxKLA Advogados
ArticleNew Opportunity To Enroll Debts Into The Rio de Janeiro State Tax Amnesty ProgramIn addition to our e-Alert from 12/07/2015 about the Tax Amnesty program enacted by the Rio de Janeiro State, we inform that the enrollment term was extended until 03/29/2016, as stated by Decree No. 45.580/2016.BrazilTaxTrench Rossi Watanabe Advogados
ArticleInformation On Capital Held Outside BrazilIndividuals and corporate entities resident, domiciled or headquartered in Brazil are required to provide the Central Bank of Brazil with information concerning any type of assets held outside Brazil, including currency.BrazilCorporate/Commercial LawTozziniFreire Advogados
Articleainda uma interessante alternativa de retorno aos contribuintesOs sócios Thiago Medaglia e Erlan Valverde, da área de Tributário, analisam em artigo ...BrazilTaxTozziniFreire Advogados
ArticleArtigo: Tributação de dividendos no Brasil: Propostas e questões para sua implementaçãoO especialista do KLA em Direito Tributário, Victor Polizelli, redigiu o artigo "Tributação de dividendos no Brasil: Propostas e questões para sua implementação", publicado na "Coleção Experiência Jurídica nos 30 anos da Constituição Brasileira".BrazilTaxKLA Advogados
ArticleBrazilian Federal Government Increases The Income Tax RatesBrazilian federal government increases the income tax rates levied on capital gains realized by individuals and the withholding income tax levied on interest on equity due or payable by Brazilian legal entities to equity holders.BrazilTaxVeirano e Advogados Associados
ArticleThe Brazilian Supreme Federal Court Suspended All Criminal Cases Opened After The Public Prosecutor's Office Received Tax And Bank Data Shared From Federal Revenue's Office With Without Previous Judicial AuthorizationThe Supreme Federal Court determined the suspension of all criminal cases that were opened after the Public Prosecutor's Office received tax and bank data from the Federal BrazilCriminal LawKLA Advogados
ArticlePenalty Of 10% Over The Amounts Of The Guarantee Fund For Lengthof Service (FGTS) Was Extinct By The GovernmentLaw n. 13.392/2019 was published today at the Official Gazette, with relevant modifications regarding the Severance Fund (FGTS) and other social security taxesBrazilEmployment and HRVeirano e Advogados Associados
ArticleGECEX Resolution No. 957/2026: Extension Of The 12% Export Tax Rate On Crude Petroleum Oils And Bituminous MineralsBrazil's Executive Management Committee of the Foreign Trade Chamber has extended the 12% export tax rate on crude petroleum oils and bituminous mineral oils for an additional 60 days. The extension, formalized through GECEX Resolution No. 957/2026, maintains the tax structure previously established under Resolution No. 938/2026 and takes effect on September 8, 2026. BrazilTaxMayer Brown
ArticleSTF Upholds Penalty On Companies That Distribute Profits While Having Outstanding Tax LiabilitiesThe Brazilian Federal Supreme Court has reached a majority decision on the constitutionality of penalties for companies distributing profits while carrying outstanding tax debts. The ruling establishes specific conditions under which such distributions are prohibited, creating new compliance requirements for corporate profit distributions. Companies must now carefully evaluate their tax positions before approving dividend payments and bonuses to shareholders and managers. BrazilTaxKLA Advogados