458 results found

Circular of the Central Bank of Brazil no. 3.624 was published on February 6, 2013, establishing the filing term for the Statement of Brazilian Capital Abroad relative to the base dates of December 31, March 31, June 30, and September 30 of each year.

Provisional Measure 612 brought a significant change to the presumed profit method for the calculation of the Corporate Income Tax by Brazilian entities.

On January 23, 2026, the Brazilian Federal Revenue Service published Interpretative Declaratory Act No. 1/2026, which addresses the use of taxes paid abroad by directly or indirectly controlled or affiliated entities, …

Seja bem-vindo(a) ao Informativo Tributário & Aduaneiro elaborado por nosso time dedicado a questões tributárias.

On February 23, the Brazilian Federal Government published Decree No. 12,851/2026, delegating regulation of the method for proving the allocation of financing to exports to the Special Department of Federal Revenue of Brazil.

It is well known that the constant increase in the number of Internet users has significantly changed various parts of the economy.

Foi publicada no final do ano passado a Lei nº 13.969, que dispõe sobre a política industrial para o setor de tecnologia da informação e comunicação (TIC) ...

As from January 1st, 2014, Switzerland may be deemed to be a viable jurisdiction for foreign companies that intend to invest in Brazil. As from January 1st, 2014, Switzerland may be deemed to be a viable jurisdiction for foreign companies that intend to invest in Brazil.

The table below shows the differences between the rates and thresholds of the original text in MP 692 and the amended text in PLC 27.

A medida também traz a obrigação de que contribuintes declarem seus benefícios fiscais, isto é, são obrigados a informar à Receita Federal os incentivos que usufrui...

Supremo irá decidir em fevereiro se os lucros de controladas e coligadas localizadas em países com tratado para evitar a bitributação podem ser tributados pelo IRPJ e pela CSLL no Brasil...

A Procuradoria-Geral da Fazenda Nacional publicou, em 11/02/2021, a Portaria nº 1.696, que dispõe sobre as condições para negociação dos tributos inscritos em dívida ativa da União vencidos no...

CNSP approved on 12/12/2018 CNSP Resolution no. 371/2018 reducing the premiums of the Compulsory Insurance against Personal Injury caused by Land Vehicles (DPVAT) by 63.3%, on average, for 2019.

On May 12 2011 the Brazilian Internal Revenue Service issued Ordinance 1.154 on the principles of thin capitalisation.

Taxation of Profits of Controlled Foreign Companies (CFC): Double Taxation Conventions must prevail over domestic rules.

The Superior Court of Justice (STJ) granted a taxpayer's right to register credits related to State VAT (ICMS) correspondent to the overpayment in the tax substitution regime.

After the publication of Normative Ruling nr. 1.397, by the Brazilian IRS, on September 19, 2013, it was highly anticipated the publication of a new act by the Brazilian Government clarifying several aspects of the consequences to tax arising from changes in commercial and accounting rules that taken place over the last few years.