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  • Article

    Relevant Tax Cases Judged In September By The Supreme Court

    When analyzing RE 1,049,811, the STF decided for the constitutionality of including the amounts charged by card administrators in the calculation base of PIS and COFINS, taxes on gross revenues.
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Revogação De Medida Cautelar Em Adi Restaura A Eficácia Da Tipi Vigente

    Na última sexta-feira (16/09/2022) o Ministro Alexandre de Moraes proferiu decisão monocrática nos autos da ADI 7153 para revogar a medida cautelar que até então suspendia parcialmente os efeitos...
    BrazilTax
    KLA Advogados
    KLA Advogados
Article

STF Upholds Penalty On Companies That Distribute Profits While Having Outstanding Tax Liabilities

The Brazilian Federal Supreme Court has reached a majority decision on the constitutionality of penalties for companies distributing profits while carrying outstanding tax debts. The ruling establishes specific conditions under which such distributions are prohibited, creating new compliance requirements for corporate profit distributions. Companies must now carefully evaluate their tax positions before approving dividend payments and bonuses to shareholders and managers.
BrazilTax
KLA Advogados
KLA Advogados
  • Article

    Com Aumento Do ITCD, A Conta Pode Vir Cara

    Em Mato Grosso do Sul, pagar o pato ainda é questão de escolha, mas por tempo limitado.
    BrazilTax
    Levy & Salomao Advogados
    Levy & Salomao Advogados
  • Article

    Prorrogação dos prazos de adesão – PERT e Refis/Funrural

    Os profissionais do Mattos Engelberg Advogados permanecem à disposição para esclarecer dúvidas acerca deste e de outros temas tributários.
    BrazilTax
    Mattos Engelberg
    Mattos Engelberg
  • Article

    PRINCIPAIS IMPACTOS TRIBUTÁRIOS

    A Pandemia do COVID-19 teve efeitos rápidos no cotidiano do Direito Tributário, alterando desde o funcionamento dos Tribunais ...
    BrazilCoronavirus (COVID-19)
    KLA Advogados
    KLA Advogados
  • Article

    Brazil Tax Round-Up - December 2019

    Welcome to the eighth edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in the country.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Brazilian Special Regime For Monetary And Tax Regulation To Disclose Unreported Foreign Assets

    Law No. 13,254/2016 was regulated by Normative Ruling No. 1,627/2016, which sets out the rules for the Special Regime for Monetary and Tax Regulation, the Brazilian voluntary disclosure program...
    BrazilTax
    Trench Rossi Watanabe Advogados
    Trench Rossi Watanabe Advogados
  • Article

    Taxation Of The Capitalisation Of Brazilian Companies With Intangibles By Non-Residents

    "On the 24th of October 2016, Brazilian tax authorities have issued a ruling (ADI/RFB 7/2016) determining the levy of Withholding Income Tax (WHT) and Contribution of Intervention on the Public Domain (CIDE), ..
    BrazilTax
    Gaia Silva Gaede Advogados
    Gaia Silva Gaede Advogados
  • Article

    The COVID-19 Pandemic And Relief Measures For The ICMS Tax Burden

    The measures are aligned with OECD recommendations and do not represent any tax relief, since they mainly simplify procedures and recognize exemptions.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Majority Of STF Justices Understand That The Non-Payment Of Declared ICMS Is Criminal

    The Plenary Session of the Supreme Federal Court (STF) formed a majority, last Wednesday (18), to consider the non-payment of declared ICMS by the taxpayer to the state Treasury as criminal.
    BrazilLitigation, Mediation & Arbitration
    KLA Advogados
    KLA Advogados
  • Article

    Publicado acórdão do STJ sobre a legitimidade passiva de entidades privadas nas causas que envolvam cobrança e recolhimento de contribuições cujas receitas lhes são repassadas

    Foi publicado acórdão da 1ª Seção do "STJ" que assentou a ilegitimidade passiva ad causam do Sebrae, da APEX
    BrazilLitigation, Mediation & Arbitration
    Veirano e Advogados Associados
    Veirano e Advogados Associados
  • Article

    Agreement for the Exchange of Federal Tax-related Information Between the United States of America and Brazil Enters Into Force

    The US-Brazilian Tax Information Exchange Agreement recently executed on March 20th 2007 entered into force.
    BrazilTax
    Felsberg e Associados
    Felsberg e Associados
  • Article

    Austria And Brazilian Gray List

    Brazilian tax authorities ("RFB") clarified today that, in relation to Austria, the inclusion in the so-called "gray list"...
    BrazilTax
    TozziniFreire Advogados
    TozziniFreire Advogados
  • Article

    Felipe Omori E Juliana Nunes Tratam Sobre Perse Em Entrevista Ao Jota

    As incertezas e disputas em relação à redução de impostos federais a zero pelo Perse deixaram em aberto o volume total de empresas e receitas abrangidas.
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Henrique Lopes trata de regulamentações após a aprovação da reforma tributária em entrevista ao JOTA

    O sócio de Direito Tributário Henrique Lopes concedeu entrevista ao JOTA e abordou alguns dos desdobramentos relacionados às regulamentações previstas após a aprovação da reforma tributária.
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Law Nº 13,169/2015 Extends Tax Benefits

    Law 13.169 (Provisional Presidential Decree 675/2105 converted into law) was published on 06.10.2015.
    BrazilTax
    Kincaid | Mendes Vianna Advogados
    Kincaid | Mendes Vianna Advogados
  • Article

    Luís Flávio Neto Discute O Direito Tributário Internacional Em Live Da FDV

    O sócio da área tributária, Luís Flávio Neto, participou nesta quarta-feira (07) de live no Instagram da Faculdade de Direito (FDV) e tratou sobre o Direito Tributário Internacional e os tribunais brasileiros.
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Memorandum - Tax (05/06/2013)

    On June 05, 2013, Decree No. 8,023 was published on the Official Gazette, introducing relevant changes on the Tax on Financial Transactions Regulations, approved by Decree No. 6,306, dated December 14, 2007.
    BrazilTax
    Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados
    Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados
  • Article

    Memorandum – Tax (13/06/2013)

    Decree No. 8,027 was recently published on the Official Gazette, introducing a relevant change on the Tax on Financial Transactions Regulations, approved by Decree No. 6,306, dated December 14, 2007 regarding the Tax on Securities Transactions levied upon currency related derivatives transactions, established in 2011.
    BrazilTax
    Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados
    Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados
  • Showing 21–40 of 1023 results

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