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Published on 4/4/2019 in the Federal Official Journal, this Decree appointed RAFAEL PEREIRA SCHERRE as Conduct Supervision Director of the Private Insurance Superintendence - SUSEP.

There is an ongoing and significant conflict in Brazil between states and municipalities to decide who has the power to tax transactions involving digital goods, including streaming services and software, especially after the recent approval of ICMS Agreement 106/2017 by the states.

Please note that the former rules were limited to prospecting and exploration phases, while the modifications brought by MP 795/17 extended such rules to the exploration and production phases of oil or natural gas.

Acaba de entrar em vigor a Instrução Normativa RFB nº 1.585/2015, que estabelece novo tratamento tributário para a incidência do imposto de renda no repasse de dividendos e juros sobre capital próprio pelos Fundos de Investimento em Ações e demais fundos de investimento que tenham ações em sua carteira aos cotistas.

Atualmente, no STJ a questão encontra-se dividida.

The Supreme Court has scheduled the hearing of a motion for clarification of a decision that deals with the exclusion of the ICMS tax...

Provisional Measure no. 601 was published on December 28, 2012, amending a number of tax incentives for 2013, as well as altering and regulating on measures related to the development and industrial policy plan called "Brasil Maior", created by the government recently.

Following the rules in Supplementary Law 160/2017, the states have approved an agreement (ICMS Convention 190/2017) that establishes rules for validating tax incentives granted improperly...

Hoje foi publicada a Lei 12.865/2013, que reabre o prazo para adesão ao "REFIS da Crise",

This weekly bulletin from Tauil & Chequer's Brasília litigation team highlights critical cases scheduled for judgment by Brazil's Supreme Federal Court, Superior Court of Justice, and Federal Court of Accounts, alongside key legislative matters in the Chamber of Deputies and Federal Senate. The bulletin covers administrative law, consumer protection, energy infrastructure, insurance, and tax matters set for deliberation during the week of May 4-8, 2026.

PAUTAS: STF – CONTROLE CONCENTRADO E REPERCUSSÃO GERAL | STJ – REPETITIVOS | TCU – PLENÁRIO | CÂMARA DOS DEPUTADOS | SENADO FEDERAL

On October 3, 2024, Provisional Measure (PM) No. 1,262/2024 was enacted, introducing an addition to the Social Contribution on Net Income (the "Additional CSLL")...

The STJ recently analyzed an appeal filed by a corporate taxpayer that claimed there was a discrepancy in the case law development regarding application of a late payment fine in cases...

Caso a parte não confirme o recebimento da citação eletrônica em até 3 dias úteis, haverá citação por correio; oficial de justiça; escrivão ou por edital.

Brazilian tax courts deliver significant rulings on income tax withholding adjustments, PIS/COFINS credits for agribusiness, and SELIC rate applications to judicial deposits. How will these decisions reshape tax compliance strategies for corporations and high-income earners navigating Brazil's evolving fiscal landscape?

El recién creado Programa de Regularización Tributaria – PRT, instituído por la MP 766/2017, publicada en 05/01/17, es uno de los temas jurídicos brasileños sobre los cuales más se habla en el comienzo del año 2017.

Under this regime, Brazilian legal entities calculated the IRPJ, CSLL, PIS and COFINS based on the results ascertained according to the accounting rules in force on December 31st, 2007...