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Ao analisar caso envolvendo a tributação de bônus de contratação (hiring bônus) pago a executivos, a Câmara Superior de Recursos Fiscais afastou a incidência das contribuições

Brazilian Law 13,097/2015, which extends some tax benefits and amends some tax rules, was published in the official gazette on January 20.

Welcome to the fourth edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in Brazil. This July issue summarizes:

On April 3, 2024, the Brazilian Internal Revenue Service ("Brazilian IRS") published Normative Instruction RFB No. 2,184 ("IN/RFB No. 2,184/2024"), regulating a special program to incentivize...

Empresas brasileiras têm uma alta carga tributária com obrigações complicadas que estão em constante mudança. Estas obrigações são parte de um sistema digital especializado no Brasil chamado SPED.

La complejidad de Brasil en materia de sus regulaciones tributarias lo diferencian de otros países, no solo en la región, pero en comparación con el resto del mundo.

O KLA promoveu nesta terça-feira (18) a primeira mesa-redonda sobre Preços de Transferência no Brasil, que faz parte de uma série mensal de encontros até novembro.

On 7/12/2018, the Federal Official Journal published Decree no. 9446, of 7/11/2018, which enacts the Amendment to Annex II to the Agreement ...

The recent Normative Ruling 1,870/2019 has amended Brazilian domestic legislation on transfer pricing, clarifying some details on how it is calculated.

Brazil's Supplementary Law No. 236/2026 introduces sweeping reforms to the Brazilian Tax Code, establishing new caps on tax penalties, expanding taxpayer safeguards during audits and collection proceedings, and incorporating alternative dispute resolution mechanisms including arbitration and mediation. The legislation mandates state and local governments to align their tax procedures with these new national standards within two years or face automatic application of federal provisions.

Supremo julgará, de 6 a 13 de junho, se os lucros de controladas e coligadas localizadas em países com tratado para evitar a bitributação podem ser tributados pelo IRPJ e pela CSLL no Brasil...

The Federal Supreme Court (STF), in a unanimous decision rendered in a virtual plenary session, held that the revocation of tax benefits must comply with the constitutional principle of tax...

On November 12, 2013, Provisional Measure n. 627 ("MP 627/2013") was published, which, among other relevant changes in Brazilian Income Tax Legislation, changed the way investments abroad are taxed when held by Brazilian-resident individuals.

On September 21, 2017, the Federal Revenue of Brazil (RFB) published Consultation Ruling COSIT RFB 443/2017

Evento da área de Direito Tributário do KLA no dia 25 de novembro abordou o recém-aprovado PL 1087; confira e-book...

On June 4, 2010, the Secretary of the Brazilian Federal Revenue Office ("Receita Federal do Brasil" – RFB) issued RFB Normative Instruction nº 1037, which contains an updated list of favored taxation countries ("países com tributação favorecida") formed by the so-called "tax haven countries" ("paraísos fiscais").

Normative Rule of the Federal Revenue of Brazil ("IN/RFB") no. 1.333, published on January 19, 2013, provides for the filing of the Annual Income Tax Adjustment Return ("DIRPF") referring to the fiscal year of 2013, calendar year of 2012, by individuals that are considered resident in Brazil.