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There have been important Developments in Brazil's DTC network in the last month. In a nutshell, Brazil and Poland are negotiating a DTC aiming to facilitate trade and economic relations between the countries, which currently face obstacles.

The Supreme Court reached a majority decision to criminalize the non-payment of declared ICMS tax.

Check out the main tax rulings: the STF limits municipal interest to the Selic rate, while the STJ removes the cap on third-party contributions and upholds the use of surety bonds...

The 1st Section of the Superior Court of Justice (STJ) included the Special Appeals 1,896,678 and 1,958,265 in the trial list under the repetitive appeals procedure.

The Supreme Court decided, in a trial held on March, 12, that the tax immunity granted by the Federal Constitution to labor unions, political parties and educational institutions applies to...

On September 17, 2013, the Brazilian Federal Revenue issued the Normative Instruction n. 1,397/13, which provides for the Transition Tax Regime established by Articles 15 and following of Law 11,941/09.

As reported in a previous edition, Constitutional Amendment 87 has changed how the State VAT (Tax on the Circulation of Merchandise and Services, or ICMS) is divided in transactions with goods and the performance of transportation services for a final consumer in another state.

During U.S's "great recession" beginning in 2008 when the exchange rate between the dollar and the real plummeted to as low as 1.5 reais:1 dollar...

A tributação de dividendos tornou-se um tema presente no cenário político brasileiro. Diversos candidatos à presidência da República apregoam essa medida como uma solução para a crônica desigualdade..

Seja bem-vindo(a) ao Informativo Tributário & Aduaneiro elaborado por nosso time dedicado a questões tributárias.

In this newsletter you will find CARF favorable decisions published in 2020 regarding relevant and favorable issues for taxpayers:

Foi aprovado, na última quarta-feira (24/02), pelo Senado Federal, o Projeto de Lei Complementar nº 146/2019, conhecido como "Marco Legal das Startups" ("PLP").

On March 11, 2016, the Brazilian IRS issued Normative Ruling 1,627 to govern the Special Methods of Taxation and Foreign Currency Regularization (RERCT) that was introduced by Law 13,254.

On September 17, 2013, the Brazilian Federal Revenue issued the Normative Instruction no. 1,397/13, which provides for the Transition Tax Regime established by Articles 15 and following of Law no. 11,941/09.

The Brazilian Federal Government decided to reduce from 20% to 17% the percentage of the maximum income tax rate required from the low-tax countries classified as "favored taxation country or dependency" (país ou dependência com tributação favorecida) or "privileged fiscal regime" (regime fiscal privilegiado).

Few issues in the tax area have had so many repercussions in recent times as Provisional Measure 627/2013.