1,485 results found

O sócio Álvaro Lucasechi participou do programa, abordando os desafios de integrar ética e lucratividade na governança corporativa dos escritórios de advocacia...

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...

In a recent decision, the Second Chamber of the Superior Court of Justice (STJ) understood that the exclusion of the income tax exemption in cases where the taxpayer uses the capital gains to pay off...

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.

The Decree became enforceable on the date of its publication, and came into full effect on January 1, 2016.

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...

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 22 September 2015 the Brazilian Government published Provisional Measure 692 which creates a progressive regime for income tax due on capital gains realized on the sale of assets and rights by individuals.

On December 30, 2016, Complementary Law No. 157/2016 was published in the Union Official Gazette, modifying Complementary Law No. 116/2003 ("CL No. 116/2003"), which contains ISS general rules.

On 03/26/2014, the ICMS Convention # 21/2014 was published in the Official Gazette; it modifies the ICMS Convention # 128/2013.

Em 05/10/2017, o Conselho Nacional de Política Fazendária (CONFAZ) editou o Convênio ICMS nº 106/2017, que estabelece os critérios para tributação de bens e mercadorias digitais pelo ICMS.

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.

The Full Court of the Federal Supreme Court will start to hear, next Wednesday, the issue concerning the charge or not of the income tax on profits earned by associate companies or subsidiaries abroad.

Law No. 13,259/2016, which resulted from the conversion into Law of Provisional Measure No. 692/2015, was published in the Official Gazette on March 17, 2016.

Foi publicada no Diário Oficial da União, em 30 de dezembro de 2016, a Lei Complementar nº 157/2016, a qual altera a Lei Complementar nº 116/2003 ("LC nº 116/2003"), que contém as normas gerais do ISS.