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Constitutional Amendment 87 has changed how the Tax on the Circulation of Merchandise and Services, or ICMS, is divided in transactions with goods and the performance of services for a final consumer in another state.

Informamos, também, que continua em andamento o Programa de Redução de Litígios Tributários – PRORELIT, instituído pela Medida Provisória 685/2015 e regulamentado pela Portaria Conjunta PGFN/RFB nº 1.037/2015.

According to analysts Brazil shall spend US$ 33 billion (1,3% of GDP) in R&D in 2014.

The state of Rio de Janeiro ("RJ") has recently approved two harmful, and possibly unconstitutional, laws that may hinder exploration and production activities in and off the coast of RJ.

The maintainability of PIS / COFINS related to expenses related to revenue not to taxation , like those benefited by the exemption, zero rate , suspension or non-impact was foreseen in Provisional Measure No. 206 of August 6, 2004, converted into Law No. 11.033/2004 in the following terms "Sales made ​​with suspension , exemption rate 0 or non-levy of PIS / COFINS and PASEP not prevent the retention by the seller of credits linked to these operations. "

Brazilian Law 13,097/2015, which extends some tax benefits and amends some tax rules, was published in the official gazette on January 20.

La complejidad de Brasil en materia de sus regulaciones tributarias lo diferencian de otros países, no solo en la región, pero en comparación con el resto del mundo.

On 7/12/2018, the Federal Official Journal published Decree no. 9446, of 7/11/2018, which enacts the Amendment to Annex II to the Agreement ...

Brazil's Supplementary Law No. 236/2026 introduces sweeping reforms to the Brazilian Tax Code, establishing new caps on tax penalties, expanding taxpayer safeguards during audits and collection proceedings, and incorporating alternative dispute resolution mechanisms including arbitration and mediation. The legislation mandates state and local governments to align their tax procedures with these new national standards within two years or face automatic application of federal provisions.

Until very recently it was true to state that there were no rules on thin capitalization in Brazil which prevented foreign companies to use intercompany loans instead of direct equity investments in order to transfer funds to finance the activities of their Brazilian subsidiaries.

On 03 June, 2014 the Normative Instruction N.º 1,470/14 ("Act"), issued by the Brazilian Federal Revenue became effective.

Brazil has enacted comprehensive legislation establishing a National Policy on Critical and Strategic Minerals, creating new regulatory frameworks that will fundamentally reshape how mining companies operate in the country. The law introduces mandatory revenue allocations, a new guarantee fund structure, and a council with broad approval powers over corporate transactions and international agreements.

COFIS Executive Declaratory Act (ADE) No. 60/2015, published in the Official Gazette on August 28th, 2015, approved the new Manual for Completion of the Tax and Account Digital Bookkeeping and included the Return created by Provisional Measure No. 685/2015.

A Receita Federal do Brasil criou o programa Receita de Consenso, permitindo que empresas com bom histórico de conformidade busquem entendimento consensual sobre questões tributárias e aduaneiras. O procedimento oferece benefícios significativos, incluindo a suspensão de fiscalizações em curso e o afastamento da multa de ofício para contribuintes que reconhecem dívidas dentro do rito estabelecido.

In the past years, Brazilian Government has established tax incentives to stimulate research and innovation in the market. We shall analyze here some benefits of the new law and rules that became known as "Lei do Bem" or "Good Law".