1,485 results found

A 1ª Seção do "STJ", por unanimidade de votos, deu provimentoaos Embargos de Divergência da Fazenda Nacional,para manter a incidência do IRPF sobre o Abono dePermanência, sem qualquer limitação temporal.

É importante notar, contudo, que embora o STF não tenha modulado os efeitos de tal decisão, isso ainda pode ser objeto de Embargos de Declaração pela União Federal.

STJ decidiu que os planos de stock option não são considerados remuneração para fins de imposto de renda da pessoa física, a tributação ocorrerá apenas na venda das ações

Foi publicado o Edital nº 09/22, que viabiliza a transação tributária de débitos relacionados à amortização fiscal de ágio apurado no regime anterior à Lei 12.973/14...

As a result of the impacts of COVID-19, extraordinary measures have been adopted by the federal, state and municipal governments in relation to tax collection, compliance with ancillary tax ...

Extends, for one more year beyond the original one-year extension, the term for exemption and suspension of taxes due based on drawback special customs regimes that were supposed to end in 2020.

On May 13, 2025, the Brazilian Federal Revenue Service (IRS) published Normative Instruction no. 2,265/2025, which amends the Brazilian black and gray lists established by Normative Instruction no. 1,037/2010.

Os sócios Luís Flávio Neto e Victor Polizelli contribuem com um capítulo que aborda a tributação empresarial na ausência de tratados de dupla tributação...

No final de 2022, em 30 de dezembro, foi publicado o Decreto nº 11.321/2022, que diminuiu a carga tributária do Adicional ao Frete para Renovação da Marinha Mercante (AFRMM)...

Law no. 12,788, resulting from the conversion of Provisional Measure no. 578, of August 31, 2012, was published on January 15, 2013.

On April 8, 2022, the Brazilian Supreme Court (STF) concluded the trial of the Direct Action of Unconstitutionality nº 2466 and declared, by a majority, the constitutionality of art. 1 of Complementary Law...

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.

CARF decide que utilização de prejuízo fiscal no parcelamento não constitui aumento de patrimônio

On March 20, 2007, the governments of Brazil and the United States signed the US-Brazilian Tax Information Exchange Agreement to combat tax evasion and other tax related crimes as well as to protect their tax basis in cross-border transactions involving both jurisdictions.

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

Brazil's Federal Revenue Service has introduced new monitoring procedures that will require legal entities to meet specific compliance criteria to maintain their tax benefits and incentives. Companies must satisfy requirements including federal tax regularity, absence of administrative sanctions, and proper registration, with automated periodic verification beginning September 1, 2026, and a 20-business-day correction window for identified irregularities.

On December 19, 2023, the Brazilian IRS published COSIT Answer to Advance Tax Ruling Request No. 308/2023 to clarify the Federal Tax Administration's position regarding the levy of IRPJ....