458 results found

CSRF UNDERSTANDS THAT THE CONCEPT OF WHOLESALE MARKET PRICE IS NOT RESTRICTED TO MARKETS LOCATED IN A MUNICIPALITY, BUT ALSO TO METROPOLITAN REGIONS

A Portogallo Family Office publicou um vídeo abordando o processo de mudança de domicílio fiscal para pessoas que pretendem mudar de país ou, em outras palavras, domicílio civil.

A IN 2.114 trouxe limitação importante que deve afetar contribuintes também dedicados a outras atividades além das do referido setor.

Foi publicada, nesta sexta-feira (29), a Medida Provisória nº 1.202/2023, que traz importantes alterações tributárias. Por se tratar de MP...

any financial institution or entity duly authorized to operate by the Central Bank of Brazil (Bacen), at the end of the last two financial years (i) has an equity equal to or higher than R$ 1 billion; or (ii) is responsible for the management of third party’s funds equal to or exceeding R$ 1 billion

In a ruling decided by a majority of votes, the 3rd Court of the Superior Chamber of Tax Appeals used principles of Criminal Law to validate a tax assessment

A RFB passou a exigir IRRF na doação e sucessão de cotas de fundos, afastando a opção legal pelo custo histórico. Entenda os impactos, precedentes favoráveis e quando é possível questionar a cobrança

The tax offsetting, currently regulated by Federal Revenue's Normative Instruction (IN/RFB) no. 1 300/12, is a tool extremely effective for companies computing or accruing credits subject to offsetting.

No final de 2022, em 30 de dezembro, foi publicado o Decreto nº 11.322/2022, que diminuiu a carga tributária do PIS e da COFINS sobre receitas financeiras, ...

O governo publicou hoje a Medida Provisória (MP) 766, que institui o Programa de Regularização Tributária (PRT). Segundo a MP, os contribuintes poderão quitar débitos tributários vencidos ou não até o dia 30 de novembro de 2016.

The Brazilian Federal Government sent to Congress, on June 25th 2021, a tax reform proposal focusing on income tax. The proposed bill (PL 2.337/2021) brings relevant changes related to Corporate Income Tax.

On February 12, 2014, Act No. 1/2014, enacted by National Congress, was published in the Official Gazette, extending the effectiveness term of Provisional Measure No. 627, dated November 11, 2013, for a period of 60 (sixty) days.

Advogado do KLA examina a nova tributação de dividendos, seus conflitos com a legislação societária e os principais questionamentos constitucionais em debate no STF...

The Federal Government has passed the conversion of Provisional Measure No. 563/2012 into Law No. 12,715/2012.

On 11/13/2013, Provisional Measure No. 627/2013, enacted by the Brazilian Federal Revenue, which repeals the Transition Tax Regime was republished in the Official Gazette.

In addition to MP 795/2017, also published on August 18, 2017was Decree No. 9,128 ("Decree"), which extended the term of REPETRO up to December 31, 2040.

It is not rare that, in Brazil, federal, state and municipal governments reduce fine and interest of taxes under their taxing power in relation to amounts owed and overdue by their taxpayers, ..