1,023 results found

On December 11, 2019, Law No. 13,932 / 2019 was published, with important labor and tax implications—the most significant being the termination of the 10 percent...

In accordance with its Article 2, the taxable event will occur immediately after the oil extraction, and when the goods pass through the Production Measuring Points.

On March 14th, 2019, the Official Gazette published the Normative Ruling RFB No. 1,873/2019 and 1,874/2019 which outlined modifications to the Normative Ruling No. 1,782/2018...

On October 15, 2019, Brazilian IRS Normative Ruling No. 1,911/2019 ("NR No. 1.911/2019") was published in the Official Gazette, compiling the federal tax...

On April 8, 2022, the Brazilian Supreme Court (STF) concluded the trial of the Direct Action of Unconstitutionality nº 2466 and declared, by a majority, the constitutionality of art. 1 of Complementary Law...

Lawyers discuss the effects of recent Supreme Court decisions and the advancement of Bill 108 on the taxation of inheritances and donations with international connections, highlighting impacts on estate planning.

CARF decide que utilização de prejuízo fiscal no parcelamento não constitui aumento de patrimônio

Brazil's Federal Revenue Service has introduced new monitoring procedures that will require legal entities to meet specific compliance criteria to maintain their tax benefits and incentives. Companies must satisfy requirements including federal tax regularity, absence of administrative sanctions, and proper registration, with automated periodic verification beginning September 1, 2026, and a 20-business-day correction window for identified irregularities.

On December 19, 2023, the Brazilian IRS published COSIT Answer to Advance Tax Ruling Request No. 308/2023 to clarify the Federal Tax Administration's position regarding the levy of IRPJ....

On December 3rd, 2015, Brazilian Tax Authority Rule No. 1,597/2015 ("IN 1,597/2015") was published regulating the choice that taxpayers should make between Social Contribution levied on Gross Revenues...

The Federal Revenue Office published Normative Instruction No. 1,492/2014, amending the provisions of Instruction No 1,397/2013 regarding the Transition Tax Regime.

O KLA é destaque no Chambers Brazil Contentious 2023 na categoria Tax Litigation: Highly Regarded, no ciclo de ranking divulgado nesta terça-feira (28). Além de o escritório receber a condecoração...

On January 5, 2022, Complementary Law No. 190/2020 was published, regulating the levy of the differential ICMS rate (DIFAL) on goods transactions and services provisions to a consumer domiciled in another state.

Contribuintes enfrentam cenário de que talvez não seja possível compensar totalidade do crédito dentro de cinco anos; alternativa tem sido recorrer novamente ao Judiciário

O tema é bastante corriqueiro para os julgadores e a resposta vinha sendo predominantemente desfavorável aos contribuintes. Dessa vez, contudo, o contribuinte saiu vitorioso.

The New Civil Procedural Law Code introduces deep changes in the Brazilian procedural law system and directly impacts Tax Law insofar as tax law adopts on a complementary basis the provisions of the Civil Procedural Law Code.

Sócios de Direito Tributário tiveram artigo publicado no JOTA em que tratam da lei aprovada no fim do ano...

A Lei nº 15.270/2025 foi aprovada e traz alterações quanto à tributação sobre a renda das pessoas físicas.