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  • Article

    "Wed-and-Divorce" Transactions: Tax Avoidance Or Tax Evasion?

    In an effort to reduce the tax cost of equity transactions, Brazilian companies have adopted business structures that allow taxpayers to benefit from the deduction of expenses incurred with the goodwill amortization.
    BrazilTax
    Levy & Salomao Advogados
    Levy & Salomao Advogados
  • Article

    Com Repetro, Petrobras pode encerrar cobranças de R$28 bi do Fisco

    A Petrobras calcula ser possível encerrar cobranças de quase 28 bilhões de reais feitas pela Receita Federal referentes a impostos sobre remessas ao exterior...
    BrazilTax
    Veirano e Advogados Associados
    Veirano e Advogados Associados
Article

CVM publica ofício circular sobre Demonstrações Contábeis

A Comissão de Valores Mobiliários (CVM), por meio da Superintendência de Normas Contábeis, publicou em 13 de fevereiro de 2023, o Ofício-Circular n.º 01/2023, que trata...
BrazilTax
Mayer Brown
Mayer Brown
  • Article

    MP Nº 694/15 – ​Juros Sobre O Capital Próprio – Novas Regras​

    Além disso, a MP nº 694/15 majorou de 15% para 18% a alíquota do IRRF aplicável sobre os JCP pagos ou creditados aos sócios ou acionistas das aludidas pessoas jurídicas.
    BrazilTax
    Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados
    Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados
  • Article

    New Brazilian Blacklist - Brazil Announces New Countries and Jurisdictions as Tax Havens and Privileged Tax Regimes

    The Brazilian federal tax authorities enacted Regulation No. 1037 ("Instrução Normativa n. 1037/2010") on June 4, 2010 listing jurisdictions classified as tax havens and privileged tax regimes as defined by Brazilian tax legislation.
    BrazilTax
    Felsberg e Associados
    Felsberg e Associados
  • Article

    STJ julgará incidência de IRPJ e CSLL sobre créditos presumidos de ICMS

    Julgamento em rito de repetitivo poderá definir os efeitos da Lei 14.789/2023 sobre incentivos fiscais estaduais e trazer maior previsibilidade para empresas que utilizam esses benefícios...
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Alerta de Pauta: STF julgará tributação de controlada no exterior

    Supremo julgará em novembro se lucros de controladas e coligadas em países com tratado de bitributação podem ser tributados no Brasil pelo IRPJ e pela CSLL.
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Superior Court Of Justice Publishes Ruling Regarding The Levying Of IRPJ/CSLL Upon ICMS Tax Benefits

    On June, 12st the full content of the decision issued in the trial of the Special Appeal No. 1.945.110 (Theme No. 1.182) was published by the Superior Court of Justice (STJ).
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Santos Bevilaqua Newsletter – February 2019

    The Superintendent of the Private Insurance Superintendence (SUSEP) extended the term of SUSEP Public Inquiry no. 8/2018
    BrazilFinance and Banking
    Santos Bevilaqua Advogados
    Santos Bevilaqua Advogados
  • Article

    Brasília em Pauta – Edição Nº 44

    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), ...
    BrazilGovernment, Public Sector
    Mayer Brown
    Mayer Brown
  • Article

    Deduction Of Royalties In Intragroup Transactions

    We refer to the wrongful decision of the highest level of Brazil's tax administrative court (CSRF, Decision 9101-001.908 of May 13, 2014) against the deductibility for income tax purposes (IRPJ) of any royalties...
    BrazilTax
    Siqueira Castro Advogados
    Siqueira Castro Advogados
  • Article

    Desafios na implementação da exclusão do ICMS da base de cálculo do PIS e da Cofins

    Em março de 2017, o famigerado Recurso Extraordinário 574.706 foi julgado, pela nossa Corte Suprema, de forma favorável ao contribuinte, no sentido de ser juridicamente possível a exclusão do ICMS da base de cálculo do PIS e da COFINS.
    BrazilTax
    Gaia Silva Gaede Advogados
    Gaia Silva Gaede Advogados
  • Article

    Imposto De Renda 2026: Atenção Às Declarações De Capitais No Exterior

    Confira os prazos e as principais regras da Declaração de Capitais Brasileiros no Exterior (CBE)...
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Medida Provisória Nº 694/15 - Benefícios Fiscais – Pesquisa E Desenvolvimento

    No contexto de buscar equilibrar as contas públicas, o Governo Federal publicou a Medida Provisória nº 694 na edição extra do Diário Oficial de 30 de setembro de 2015, a qual, entre outras disposições...
    BrazilTax
    Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados
    Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados
  • Article

    Special Report GSGA Brazilian Tax Review – March/April/May/June 2015

    Constitutional Amendment 87 has changed how the Tax on the Circulation of Merchandise and Services, or ICMS, is divided in transactions with goods and the performance of services for a final consumer in another state.
    BrazilTax
    Gaia Silva Gaede Advogados
    Gaia Silva Gaede Advogados
  • Article

    The Legal Effects Of International Tax Treaties In Brazil

    The Second Chamber of the Brazilian Superior Court of Justice (Superior Tribunal de Justiça – STJ) recently ruled that international conventions signed by Brazil with the government of other countries for the avoidance of double taxation with respect to taxes on income (Tax Treaties) shall prevail over the domestic income tax legislation in the case of a foreign company contracted by a Brazilian company for the provision of services to be performed abroad without transfer of technology .
    BrazilTax
    Walter Stuber Consultoria Jurídica
    Walter Stuber Consultoria Jurídica
  • Article

    Recent Changes to VAT ("ICMS") Legislation in The State of Rio De Janeiro, Brazil, May Adversely Affect Oil And Gas Industry

    The state of Rio de Janeiro ("RJ") has recently approved two harmful, and possibly unconstitutional, laws that may hinder exploration and production activities in and off the coast of RJ.
    BrazilGovernment, Public Sector
    Thompson & Knight
    Thompson & Knight
  • Article

    Federal Taxes Settlement Program – PGFN And RFB Publish Notices On Debt Settlements

    The Attorney General's Office of the National Treasury (PGFN) and the Brazilian Internal Revenue Service (IRS) published Public Notices No. 25, 26 and 27/2024...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Video

    Reforma Tributária e Operações de Comércio Exterior são tema de encontro (Video)

    Dando continuidade à série de encontros sobre a Reforma Tributária, o time de Direito Tributário do KLA promoverá uma discussão sobre o novo marco das operações...
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Brazil Amnesty Program (RERCT) And Trusts

    Since its inception, Law no. 13.254/2016, which establishes the legal provisions of the so-called Brazilian amnesty program for undeclared foreign assets, has generated many questions and some controversy.
    BrazilTax
    Norton Rose Fulbright
    Norton Rose Fulbright
  • Showing 201–220 of 458 results

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