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Article
Newsletter – Março/23 | Direito Tributário
A 7ª Turma do Tribunal Regional Federal da 1ª Região (TRF-1) julgou recentemente duas apelações em que se discute a incidência do IPI na hipótese de revenda (sem industrialização)...
BrazilTax
KLA Advogados
Article
STF – Levy Of Income Tax On Profits Earned By Affiliated And Controlled Companies Abroad
The Full Bench of the Brazilian Supreme Court recently analyzed the constitutionality of the levy of income tax on profits.
BrazilTax
Souza, Schneider, Pugliese e Sztokfisz Advogados

Article

Tax Law Highlights | Taxation Of Offshore Assets - Law No. 14.754/23

Law 14.754/2023 establishes new rules for the taxation of investments held by individuals abroad (including offshore companies and trusts) and instituted the "come-cotas"...

BrazilTax

Mayer Brown

Brasília Em Pauta – Edição Nº 37

Representação sobre possíveis irregularidades na suspensão de Parceria para o Desenvolvimento Produtivo para a produção e transferência de tecnologia do produto denominado Fator VIII Recombinante.

MP 1.184 é a mais recente tentativa de antecipar tributação de cotistas de fundos fechados

No início da semana o governo federal publicou a Medida Provisória n. 1.184, que amplia a aplicação do "come-cotas" e restringe as possibilidades...

Corporate Reorganizations Involving Real Estate Properties: Relevant Precedent From The Brazilian Supreme Court

Abstract The Brazilian Supreme Court ("STF") imposes a restriction on the Municipal Inter-Vivos Property Transfer Tax ("ITBI") exemption applicable to the capitalization of real estate properties...

BrazilReal Estate and Construction

Infrastructure Investments In Brazil - Recent Highlights

Brazilian economic growth, together with the upcoming sporting events - the 2014 FIFA World Cup and the 2016 Olympic Games -, strongly encouraged the Federal Government to enact a number of measures to boost the infrastructure's development.

BrazilFinance and Banking

Brazilian Tax Review – August 2019

After 20 years of negotiations, the European Union and Mercosur have moved forward with the free trade agreement between the two blocs.

Gaia Silva Gaede Advogados

Fundos de Investimento: entenda como fica a tributação pelo IBS/CBS com a reforma

Saiba quais são os impactos da exclusão dos fundos de investimento da tributação e as implicações do veto presidencial sobre o novo regime fiscal...

Informativo Extraordinário 180

Foi publicada no último dia 22 (ontem), em edição extra do Diário Oficial da União, a Medida Provisória nº 692...

Bichara Barata & Costa Advogados

Newsletter – August/21 | Tax Law

If the electronic summons is not confirmed by the party within 3 business days, the summons will be made by mail; court officer; registrar or public announcement.

STJ Decides On ICMS, ISS, And Perse; STF Discusses Tax Penalty

STJ Defines Issues Regarding ICMS, ISS, and Perse, While STF Debates Limits of Qualified Tax Penalties; PGFN Opens Consultation on New Rules for Guarantee Insurance

Brazilian Tax Development Impacting Charters Agreements

Brazil’s oil & gas industry and the Brazilian Revenue Service are embroiled in a significant tax dispute regarding the contractual model adopted by the industry.

BrazilEnergy and Natural Resources

Brazilian Tax Review - June 2018

Brazil recently signedDTCs with Switzerland and Singapore. These DTCs contain several rules aligned with the BEPS Project, such as general anti-avoidance rules and exchange of information among the contracting states' tax authorities.

Gaia Silva Gaede Advogados

Investing In Brazil In 1998

Walter Stuber Consultoria Jurídica

Newsletter – April/23 | Tax Law

The Superior Court of Justice (STJ) judged the Special Appeal No. 1820873/RS, which deals with fraud against tax execution in the successive sales of a property, that is, whether a third-party...

STJ e STF decidem casos com efeitos vinculantes; confira newsletter

Setembro foi marcado por julgamentos relevantes em temas tributários pelo STJ e STF, com efeitos vinculantes a todos os juízes e tribunais, além de outros acontecimentos relevantes.

Tributação de dividendos: entenda os impactos do Projeto de Lei 1087/2025

Nova proposta prevê isenções condicionais e impõe Imposto de Renda Mínimo para altas rendas, mas levanta dúvidas sobre sua complexidade e efetividade...

Foreign Investor Manages To Exempt Income Tax In TRF-3; Read The Newsletter

In this Tax Law newsletter, you will find...

IRPF sobre earn-out passa a seguir alíquota progressiva

A Receita Federal estabeleceu novo entendimento sobre a tributação de parcelas complementares em operações de alienação de participação societária sujeitas a condições suspensivas. A Solução de Consulta COSIT nº 96/2026 diferencia o tratamento tributário entre pagamentos contingentes e preços determinados, com impactos significativos na aplicação das alíquotas progressivas de IRPF sobre ganho de capital.

Showing 341–360 of 458 results

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