1,485 results found

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.

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...

On June 25, 2021, the Ministry of Economy delivered to the National Congress the 2nd phase of the Executive Tax Reform, which proposes relevant changes to the tax legislation related to the individual tax income...

The 4th Judiciary Section of the Federal District rendered the first favorable decision to taxpayers with regard to the invalidity of the Social Contribution created by article 1 of Complementary Law 110/01.

On September 16, 2013, the Brazilian Federal Revenue Secretariat ("RFB") enacted Instruction 1,397 ("IN 1397"), which requires certain Brazilian companies to prepare separate financial statements for tax purposes

On June 12, Declaratory Act No. 36/2024 was published, through which the President of the Senate considered as unwritten the provisions of the recent Provisional Measure (MP) No. 1.227/2024...

Decree No. 45,615/2016, published on March 31, 2016 in the Official Gazette of the State of Rio de Janeiro, suspends the effects of Decree No. 45,598/2016 and, consequently, suspended the requirement of the unique tax fee...

On 05/29/2014, Decree No. 8.257/2014 was enacted. The Decree provides the rules for the application of Law No. 10.893/2004 with respect to the Freight Surcharge for Merchant Marine Renewal (AFRMM) and the Merchant Marine Fund (FMM).

O Decreto nº 45.615/2016, publicado no dia 31/03/2016 no Diário Oficial do Rio de Janeiro, suspendeu os efeitos do Decreto nº 45.598/2016 e, assim, suspendeu a cobrança da taxa única de serviços tributários ("TUT")...

O sócio da área de Direito Tributário, Luís Flávio Neto, teve artigo publicado nesta segunda-feira (04/01) no portal JOTA.

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

Supplementary Law no. 110 published on 6/30/2001 established two new social contributions, one of them payable by employers in case of termination without cause at the rate of 10% of total amount

At a plenary session of the Brazilian Federal Supreme Court held on March 20, 2013, the decision on Extraordinary Appeal nr.

O coordenador da equipe de contencioso judicial tributário, Felipe Omori, teve artigo publicado nesta segunda-feira (17) pelo jornal O Estado de S. Paulo, no blog do jornalista Fausto Macedo.