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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.

O alerta está disponível em formato eletrônico e pode ser baixado através do link abaixo.

On December 30, 2015, the Official Gazette of the Rio de Janeiro published Law # 7,183/2015 providing for the State VAT (ICMS) levy on the E&P activities within the State.

STJ decidiu que os planos de stock option não são considerados remuneração para fins de imposto de renda da pessoa física, a tributação ocorrerá apenas na venda das ações

Clique aqui e leia o Boletim Tributário na íntegra.

Projeto de Lei nº 10.638/2018: nova tentativa do Governo Federal de alterar a tributação de fundos de investimento

The first panel of Brazil's Supreme Court (STF) has delivered an important decision that limits the imposition of penalties on taxpayers.

In its decision of extraordinary appeal No. 540.829/SP (general repercussion), the Brazilian Supreme Court ("STF") , ruled that ICMS (value-added tax)...

Law No. 13,169/2015, published on October 7th, 2015, resulting from the conversion of Provisional Measure No. 675/2015, maintained the increased rates of CSLL for legal entities...

The latest list of favored taxation and privileged fiscal regimes countries and dependencies announced by the Secretary of the Brazilian Federal Revenue Office ("Receita Federal do Brasil" – RFB), through RFB Normative Instruction nº 1037, of June 4, 2010, which included Switzerland as a favored taxation jurisdiction and the Dutch Holding Companies as privileged fiscal regime entities, disliked many people who did not agree with such classification!

Ordinance No. 488, published in the Official Gazette on December 1, reduced to 17 percent the tax rate threshold for purposes of classifying a country as a favorable taxation jurisdiction.

The State of Rio de Janeiro, through State Treasury Office (SEFAZ) Resolution No. 71/2017, has revoked the Rio de Janeiro SEFAZ Resolution No. 1,050/2016...

On August 17th, 2015, Ruling No. 1,580/2015 was published, containing amendments to Ruling No. 1,571/2015 concerning the "e-Financeira".

The concept of tax heavens or privileged tax jurisdictions has been expanded by Federal Law 11.727 and consequently, the traditional black list of jurisdictions that receive "special" tax treatment by Brazilian Tax Authorities is no longer applied strictly.

In the beginning of October, the Brazilian Federal Revenue Service issued Normative Instruction No. 1.658/16, which amended the list of tax havens introduced in 2010 by Normative Instruction No. 1.037/10.

On December 29, 2016, the Federal Revenue Secretariat ("RFB") enacted Normative Instructions ("IN") RFB nº 1,680 and 1,681, treating, respectively, of the identification of financial accounts...