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On November 1, 2022, Normative Instruction RFB No. 2,114/2022 was published to regulate the Emergency Program for the Resumption of the Events Sector (PERSE), which was instituted by Law No. 14,148/2021 and Ordinance ME No. 7,163/2021.

In recent times, Federal, State and Municipal governments have been frequently launching incentivized debt installment payment programs. Those programs offer attractive benefits to taxpayers that abandon administrative and legal proceedings.

Federal Decree 8.392 was enacted on January, 21, 2015, producing legal effects as from January, 22, 2015.

Algumas empresas estrangeiras passaram a sofrer, recentemente, retenções de imposto de renda (IRRF) nos pagamentos feitos por órgãos da administração pública...

Este alerta pode ser de especial interesse para empresas que tiveram créditos tributários reconhecidos judicialmente, impactando o momento em que tais créditos...

RERCT provides for the regularization of unreported assets of lawful origin, remitted, maintained abroad or repatriated until 31 December 2014 by Brazilian residents.

Toda essa produção será possível por meio de 170 plataformas, conta as 107 unidades atuais.

STJ julgará Temas Repetitivos que tratam da dedução dos juros sobre capital próprio, e da inclusão do PIS/Cofins na base de cálculo do IRPJ e da CSLL no lucro presumido...

Brazil has reduced from 20 percent to 17 percent the maximum income tax rate required to designate a location that meets the other requirements as a low-tax jurisdiction for transfer pricing and other tax purposes.

The ruling is still subject to appeal to CARF's Superior Chamber.

The Brazilian Internal Revenue Service has reformed and unified its understanding regarding the taxation of services provided abroad under the Deemed Profit regime.

On February 18, 2015 the Federal Revenue Ordinance no. 1 was enacted, which regulates the federal tax installment program, applied to companies and shareholders that are under judicial reorganization, instituted by the Law 13.043/14 (derived from the conversion of Provisional Measure 651/14).

O sócio de Direito Tributário Victor Polizelli concedeu entrevista ao portal de notícias JOTA para tratar da tributação mínima global ou imposto mínimo global.

The Brazilian Internal Revenue Service published, on Septemberr 17, 2013, Normative Instruction RFB No. 1,397, dated September 16, 2013, which establishes accounting and tax rules to be observed by legal entities included in the RTT.

The Provisional Executive Order (MP) No. 1202/2023 was published this Friday (29) and brought important tax changes.

October 31, 2017, saw the issuance of Provisional Measure 806 (MP 806), which modifies the imposition of Withholding Income Tax (WHT) on several types of Investment Funds, establishing taxation for events ...

Law 13.043/14 was recently enacted, derived from the conversion of Provisional Measure 651/14.