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As previously informed (click here), following the judgment of the General Repercussion Theme No. 69 (RE 574.706) by the Federal Supreme Court (STF), which established that ICMS...

Bill No. 1,087/2025 (PL No. 1,087/2025) proposes a reform of the Income Tax system, with the goal of making it more just and progressive.

Dias Toffoli reiterated that the STJ had exercised its constitutional competence when the Court understood that such a matter cannot be raised...

In the past six months, Brazil has seen significant developments in tax legislation and foreign exchange regulation that will improve the process of remitting abroad royalties arising from IP contracts, as well as the deductibility of royalty payments.

Supplementary Law 155/2016 sets forth new provisions to govern legal aspects related to the capital contributions made by angel investors in startups.

Tax newsletter brings this and other news, such as a decision by the STJ that determines that contributions to System S should not be limited to 20 minimum wages...

COFIS Executive Declaratory Act (ADE) No. 60/2015, published in the Official Gazette on August 28th, 2015, approved the new Manual for Completion of the Tax and Account Digital Bookkeeping and included the Return created by Provisional Measure No. 685/2015.

O Congresso Nacional rejeitou na última terça-feira, 01 de junho de 2021, os vetos apresentados pelo Poder Executivo a dispositivos da Lei nº 14.130/21

Beginning in 2026, cross-border dividend payments from Brazil may become subject to a newly enacted 10% withholding income tax (WHT).

Employee Profit Sharing (PLR) is regulated by Law No. 10.101 of December 19, 2000.

On December 31, 2010, Brazil enacted Provisional Measure 517 (MP 517/10) and Decree No. 7.412 (Decree 7412/10), which generally provide several tax benefits intended to foster the development of infrastructure in Brazil and changes in the taxation related to investments in Brazilian financial and capital markets.

Last Wednesday (04/26), the Superior Court of Justice (STJ) ruled on important tax issues with relevant effects for taxpayers...

Sou advogado tributário americano. Me formei na academia militar do exército americano em West Point, Nova Iorque.

O Ministro Og Fernandes do Superior Tribunal de Justiça (STJ) deferiu o processamento de recurso extraordinário ao Supremo Tribunal Federal (STF) no processo...

Conforme informamos anteriormente (clique aqui), após o julgamento do Tema de Repercussão geral nº 69 (RE 574.706) pelo Supremo Tribunal Federal (STF), que estabeleceu...

O relator, ministro Dias Toffoli, reiterou que o STJ já exerceu sua competência constitucional ao entender que essa matéria não pode ser arguida em embargos à execução fiscal...