458 results found

A Receita Federal estabeleceu procedimentos distintos para retenção e recolhimento de 10% de IRRF sobre lucros e dividendos distribuídos por pessoas jurídicas brasileiras, diferenciando tratamento entre não residentes e pessoas físicas residentes com pagamentos superiores a R$50 mil mensais. A orientação detalha códigos de receita, prazos de vencimento e procedimentos específicos para cada categoria de beneficiário.

On December 8, 2015, law No. 13,202 was published, as a result of the conversion of Provisional Measure No. 685/2015 into law.

A Medida Provisória nº 692 dispõe que o ganho de capital auferido por pessoas físicas fica sujeito às seguintes alíquotas...

A follow up on the trials held at the Superior Chamber of Tax Appeals of the Administrative Council of Tax Appeals of the Treasury Ministry, the last administrative court for the judgment of the validity/legality of the required federal taxes.

The Interpretative Declaratory Act No. 1/2016 ("ADI No. 1/2016") was published last Monday by the Federal Revenue Service regarding the taxation of financial investments held by individuals that become non-residents.

On September 24, 2021, Brazil's Federal Supreme Court concluded the trial of Extraordinary Appeal No. 1.063.18 (Theme 962 of general repercussion), which discussed the levy of Corporate Income Tax...

A Coordenação–Geral de Tributação ("COSIT") da Receita Federal publicou, em 08/08/2013, a Solução de Consulta Interna nº 18, na qual manifestou o entendimento de que a aplicação do artigo 74 da Medida Provisória nº 2.158-35/2001 não viola os tratados internacionais firmados pelo Brasil para evitar a dupla tributação.

Have Stock Option Plans (‘SOP's), reached their legal maturity in Brazil? While labour courts appear to have reached a balanced interpretation about them,

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

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

On April 29, 2016, Interpretative Declaratory Act RFB ("ADI") No. 03/2016 was published in the Official Gazette, where it outlined the effects of Sections 1 and 2 of Law No. 13,259/2016...

In a nutshell, RERCT is applicable to the assets held abroad until December 31, 2014, by Brazilian residents, considering the dollar exchange rate of this date (December 31, 2014).

This decision represents an important victory for taxpayers, who defended the illegitimacy of this taxation, while most of the other Courts in the country were unfavorable to the thesis.

Within the Program "Brasil Maior", Law no. 12,546/2011 created the Social Security Contribution on Gross Income which, until Dec. 31, 2014, and for some economic sectors, will replace the Social Security Contributions provided for in items I and III of article 22 of Law no. 8,2 12/91, calculated, in turn, on the total remuneration paid, due, or credited to ensured employees, autonomous workers, and individual taxpayers.

After years of poor government management, the price to pay is huge.

Stock options, PLR e previdência privada também são abordados em editais da Receita e da Procuradoria da Fazenda; prazo de adesão é 29 de dezembro

According to the latest report from the Federal Revenue Service, the cap was reached in March 2025, prompting tax authorities to recommend the program's termination to the Joint Budget Committee starting in April