Law 11.638/07, which deals with the accounting aspects of Brazilian corporations (sociedades anônimas), is intended to bring Brazilian accounting concepts and principles into line with those adopted in developed economies, ensuring a more reliable picture of companies’ financial health.

The legislation and laws in Brazil about accounting and bookkeeping are constantly changing and your company must stay aware and be fully compliant.

Em homenagem aos 30 anos da Constituição Federal Brasileira, o nosso especialista em Direito Tributário, Victor Polizelli, redigiu o artigo "Contabilização de tributos sobre o lucro e a utilização de prejuízos fiscais ...

O Instituto dos Auditores Independentes do Brasil publicou, em 23 de janeiro, o Comunicado Técnico IBRACON Nº 02/2014, que traz orientação aos auditores independentes sobre os procedimentos que devem adotar para verificar se a administração das entidades avaliou a aplicação das regras introduzidas pela Instrução Normativa RFB Nº 1.397/2013 e Medida Provisória Nº 627/2013.

Foi preciso uma mudança cultural e interpretativa desde que foram implementadas, no Brasil, as Normas Internacionais de Relatórios Financeiros por meio dos pronunciamentos contábeis emitidos pelo Comitê de Pronunciamentos Contábeis.

On June 15, 2018, Rio de Janeiro State published Law No. 7,988/2018 ("Law 7988"), which provides for the procedures to be adopted by Rio de Janeiro State tax auditors ...

On September 16, 2013, the Brazilian Federal Revenue Secretariat ("RFB") enacted Instruction 1,397 ("IN 1397"), which requires certain Brazilian companies to prepare separate financial statements for tax purposes

On May 4, 2016, Normative Ruling RFB No. 1,633/2016 was published, thereby extending the deadline for filing of the ECF (Digital Accounting Bookkeeping) to SPED from the last business day of June...

IFRS 16, the new lease standard, will impact businesses around the globe including those operating in Brazil.

On March 16, 2007, theSuper Revenue Law, as it is commonly referred to, was published, creating the Federal Revenue Service of Brazil by uniting the taxes and contributions administered by the former Federal Revenue Service with collection of contributions owed to the National Social Security Institute.

Notice from the Brazilian Securities and Exchange Commission addresses the income distribution policy of Investment Funds in Agribusiness Production Chains (Fiagro)...

On December 17, 2015, the Brazilian Securities Commission ("CVM") submitted for public hearing a proposal to amend the rules that govern private equity funds ("FIPs") and a new rule on accounting standards for the FIPs.

On April 15, 2016, Legislative Decree no. 105/2016 was published in the Official Brazilian Gazette, approving the text of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters...

O sócio de Tributário Victor Polizelli teve artigo publicado no portal de notícias JOTA, abordando a norma da CVM (Comissão de Valores Mobiliários) que obriga...

O sócio de Direito Tributário Victor Polizelli teve artigo publicado no jornal Valor Econômico, onde abordou o imposto mínimo global proposto pelo Pilar 2.