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The Federal Revenue Office published Normative Instruction No. 1,492/2014, amending the provisions of Instruction No 1,397/2013 regarding the Transition Tax Regime.

Two recent legal developments in Brazil are included in this Alert: a decision by the Brazilian Federal Revenue Service confirming that any increased capital gains rates approved by Congress in 2016 will not take effect until 2017.

The Administrative Council of Tax Appeals – CARF, through its 2nd Section and in the last meeting held, judged the first two Stock Option cases, which examined whether the assessment for the non-collection of the social security contribution, pursuant to article 22, III, of Law no. 8,212/91, was correct when considering stock option plans as having a remuneration nature.

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.

No dia 29 de dezembro de 2022 foi publica a tão esperada Medida Provisória reformulando as regras brasileiras sobre preços de transferência – a Medida Provisória n. 1.152. Pela primeira...

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 January 5, 2022, Complementary Law No. 190/2020 was published, regulating the levy of the differential ICMS rate (DIFAL) on goods transactions and services provisions to a consumer domiciled in another state.

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.

Contribuintes enfrentam cenário de que talvez não seja possível compensar totalidade do crédito dentro de cinco anos; alternativa tem sido recorrer novamente ao Judiciário

On October 23, 2018, the COSIT Answer to Advance Tax Ruling Request No. 13/2018

Normative Instruction RFB No. 2,020/2021 was published in the Official Gazette on April 12, 2021, extending the deadline for the filing of the Annual Individual Income Tax Return...

O tema é bastante corriqueiro para os julgadores e a resposta vinha sendo predominantemente desfavorável aos contribuintes. Dessa vez, contudo, o contribuinte saiu vitorioso.

On May 19, 2015, the Brazilian Federal Government issued Decree 8,451/2015, which provides for a zero tax rate of the Social Contributions on Total Revenues ("PIS/COFINS")...

Social security contributions have been one of the heaviest burdens on company operations in Brazil for decades.

Cross-border employee assignments create distinct compliance obligations under social security coordination and income taxation frameworks. Understanding how totalisation agreements and double tax treaties operate independently—rather than interchangeably—is essential for managing assignment costs and avoiding regulatory pitfalls.

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.