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O "Brasília em Pauta" é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF)...

Está aberto o prazo para a entrega da Declaração do Imposto de Renda da Pessoa Física 2020. A declaração deve ser entregue até às 20:00h do dia 30 de abril.

Welcome to the third edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in Brazil.

Ao analisar caso envolvendo a tributação de Planos de Opção de Compra de Ações, a 1ª Turma Ordinária, da 3ª Câmara da 2ª Seção de Julgamento do CARF firmou

On 05/08/2014, Rio de Janeiro State Decree No. 44.780/2014 was published in the Official Gazette.

Decisão abordará a exclusão de valores de coparticipação e contribuições retidas na fonte da base de cálculo dos encargos previdenciários...

The Brazilian Certificates of Real Estate Receivables (Certificados de Recebíveis Imobiliários – CRI) are securities backed by real estate receivables, which are very similar to mortgage pass-through securities issued in the United States.

STJ julgará os Temas 1304 e 1312, que discutem a exclusão de tributos da base do IPI e a composição da base do IRPJ/CSLL no lucro presumido.

The Brazilian Internal Revenue Service released on 03/05/2015 a report with the outcome of federal tax inspections carried out during the year of 2014.

Normative Instruction no. 1.474, of June 20, 2014, excluded Switzerland from the list of Jurisdictions with Favoured Tax Treatment and included it in certain cases within the concept of privileged tax regime.

In order to offset the costs resulting from the enactment of laws aimed at restoring employment in the United States after the crisis of 2008, the Obama administration made a series of provisions addressing the control and inspection of financial transactions, including in regard to tax aspects

By means of Decree No. 7894, of January 30, 2013 (Decree 7894/2013), published in the Official Gazette of the Union of January 31, 2013, the Brazilian government decided to reduce from 6% to zero the Tax on Exchange Transactions (Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários - IOF) in the exchange transactions made as from January 31, 2013, for the acquisition of units (quotas) of local Real Estate Investment Funds (Fundos de Investimento Imob

On May 20, 2015, the federal government published Decree 8.451, which (i) zero-rates the social contributions PIS and COFINS attaching to gains resulting from fluctuations in foreign exchange rates...

Aiming to combat the Tax War among the Brazilian States, the Federal Senate approved a Resolution establishing that the tax on interstate operations with imported assets and goods will be charged at a rate of 4% in all States, in replacement for the current applicable rates (i.e. 12% and 7%).

On January 13th, 2016, Law No. 13,254/2016 was enacted, thereby implementing a Special Regime for Monetary and Tax Regulation ("RERCT").

Provisional Measure no. 627, published on Nov. 11, 2013, brought considerable changes to the tax legislation.

In September, the Internal Revenue Service of Brazil (RFB) issued new instructions about the Voluntary Disclosure and Amnesty Program ("RERCT"), by publishing RFB Instruction ("IN/RFB") 1,832/2018.

The provisional measure will come into effect on September 1, 2015.