458 results found

In the past years, Brazilian Government has established tax incentives to stimulate research and innovation in the market. We shall analyze here some benefits of the new law and rules that became known as "Lei do Bem" or "Good Law".

A Procuradoria-Geral da Fazenda Nacional e a Receita Federal mantêm diversas modalidades de transação tributária abertas no segundo semestre de 2026, oferecendo oportunidades para regularização de passivos...

The discussion on the possibility of breaking the bank secrecy has been giving rise to great controversy in Brazil and worldwide, in view of the rules that protect intimacy and privacy as well as the impact, many times negative, of the disclosure of financial transactions on the personal life of individuals and the competition among the companies.

The purpose of this article is to show that tax incentive policies fostering innovation and the IP system complement each other and together could be used more efficiently in order to boost R&D in Brazil.

Denúncia de possíveis irregularidades nos atos do Conselho de Administração da Petrobrás que levaram à aprovação da assinatura do contrato de compra e venda da Refinaria Landulfo Alves.

Topics discussed: ICMS Tax War May be Coming to an End; Tax Reform Under Discussion; Reintegra Benefit Reduced to 2% in 2018; Brazil and Japan Sign a Mutual Cooperation Agreement...

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

Vale destacar que a referida MP trouxe alterações relevantes no regime fiscal aplicável para diferentes fundos de investimentos em participações,

Em 18/03/2022 foi novamente publicada a Lei no. 14.148, de 03/05/2021, promulgando as partes vetadas da lei original.

According to Brazilian law, the dividends distributed to the shareholders are exempt from income taxes.

A Organização para a Cooperação e Desenvolvimento Econômico publicou as estatísticas de Mutual Agreement Procedure para o ano de 2016, em linha com a Ação 14 do Plano de Ação do Base Erosion and Profit Shifting, ...

No dia 6 de março, a Comissão de Agricultura (CRA) aprovou o Projeto de Lei nº 699/23 (PL 699/2023), que propõe a instituição do Programa de Desenvolvimento da Indústria...

Law 15,042/24 (the "Consumption Tax Reform") was a milestone for the regulation of Brazil's carbon market. It established the regulated market called the Brazilian Emissions Trading System (SBCE)...

Executive Declaratory Act RFB 03/2015, published and effective as of December 23, 2015, has revoked the suspension of the Netherlands from the Brazilian list of Privileged Fiscal Regimes (informally known as the Brazilian graylist).

Encontro sobre a Reforma Tributária com sócios do KLA e clientes analisou os fundamentos constitucionais e os desafios de implementação da CBS e do IBS, que passarão a valer até 2033

The FII (Fundo de Investimento Imobiliário) is a vehicle for investments in the Brazilian real estate industry.