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  • Article

    Law No. 7,428/2016: ICMS Convention No. 42/2016 Implemented By The State Of Rio De Janeiro

    On August 26, 2016 Law No. 7,428/2016 was published in Official State Gazette of Rio de Janeiro, thereby implementing ICMS Convention No. 42/2016 and establishing the State Fund of Fiscal Balance – FEEF during two years, with the purpose of to maintaining the balance of public and social security finances in Rio de Janeiro State.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Lei nº 13.606/2018 – PGFN e decretação de indisponibilidade de bens do contribuinte

    No dia 10 de janeiro de 2018 foi publicada a Lei nº 13.606/2018 que, dentre outros, incluiu os artigos 20-B e 20-E na Lei nº 10.522/2002.
    BrazilTax
    Veirano e Advogados Associados
    Veirano e Advogados Associados
  • Article

    Municipal Decree No. 56,539/2015: Reopening Of The Application Period For The Tax Amnesty Program Of The City Of São Paulo

    On October 24, 2015, Decree No. 56,539/2015 was published in the Official Gazette of the City of São Paulo.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Ordinance PGFN/RFB No. 1.037/2015: Regulation Of The Inclusion Of Debts In The PRORELIT

    On July 29, 2015, Ordinance PGFN/RFB No. 1.037/2015 was published to regulate the inclusion of debts in the Program to Reduce Tax Litigation ("PRORELIT") which was established by Provisional Measure No. 685/2015.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    PGFN/MF Ordinance No 95/2025: Request For Dismissal Of Tax Guarantee Decided By Cast CARF Vote

    On January 20, 2025, the PGFN/MF Ordinance No. 95/2025 (the "Ordinance") was published in the Federal Official Gazette, regulating the dismissal of debt guarantees...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Provisional Executive Order Limits Judicial Tax Debt Offset And Restricts Tax Benefits

    The Provisional Executive Order (MP) No. 1202/2023 was published this Friday (29) and brought important tax changes.
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Provisional Measure No. 766/2017: Creation Of The Tax Regularization Program

    On January 5, 2017, Provisional Measure No. 766/2017 was published in the Official Gazette, creating the PRT administered by the Brazilian RFB or "Brazilian IRS" and the Office of the PGFN.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    State Decree No. 44.886/2014: Tax Amnesty Program For The State Of Rio De Janeiro

    On 07/03/2014, in the Official Gazette of Rio de Janeiro, State Decree No. 44.886/2014 was published.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    State Law No. 11,071/2025 Changes The Rules For The Temporary Budget Fund Of The State Of Rio De Janeiro

    On December 23, 2025, the State of Rio de Janeiro published State Law No. 11,071/2025 (the "Law"), amending Law No. 8,645/2019 that created the Temporary Budget Fund (FOT).
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    STF exclui créditos presumidos de ICMS da base do PIS/COFINS

    O Supremo Tribunal Federal concluiu o julgamento do Tema 843 da repercussão geral, decidindo por 7 votos a 4 que os créditos presumidos de ICMS não devem compor a base de cálculo do PIS e da COFINS. Os Ministros entenderam que esses créditos constituem patrimônio dos Estados e DF para fomento empresarial, e sua tributação comprometeria a efetividade dos incentivos fiscais estaduais.
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Tributário & Aduaneiro | N° 57 Tributário & Aduaneiro | N° 57

    Seja bem-vindo(a) ao Informativo Tributário & Aduaneiro elaborado por nosso time dedicado a questões tributárias.
    BrazilTax
    Veirano e Advogados Associados
    Veirano e Advogados Associados
  • Article

    Tributário & Aduaneiro | N° 62

    Seja bem-vindo(a) ao Informativo Tributário & Aduaneiro elaborado por nosso time dedicado a questões tributárias.
    BrazilTax
    Veirano e Advogados Associados
    Veirano e Advogados Associados
  • Article

    Tributário & Aduaneiro | N°48

    Seja bem-vindo(a) ao Informativo Tributário & Aduaneiro elaborado por nosso time dedicado a questões tributárias.
    BrazilTax
    Veirano e Advogados Associados
    Veirano e Advogados Associados
  • Article

    Tributário & Aduaneiro | N°56

    Seja bem-vindo(a) ao Informativo Tributário & Aduaneiro elaborado por nosso time dedicado a questões tributárias.
    BrazilTax
    Veirano e Advogados Associados
    Veirano e Advogados Associados
  • Article

    Update On Developments Dutch Qualification Brazilian 'Interest On Net Equity'

    In 2020 we published a news article following a decree of the Dutch State Secretary of Finance (the Decree) that was published on 27 August 2020 regarding the qualification of Brazilian...
    BrazilTax
    Loyens & Loeff
    Loyens & Loeff
  • Article

    Alerta de julgamento: STF julgará inclusão do ISS na base de cálculo do PIS e Cofins

    Contribuintes alegam que a base de cálculo do PIS e da Cofins estaria limitada ao conceito de receita bruta, o que não se inclui o ISS
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Full Transaction Program Established To Reduce Federal Tax Litigation

    On August 30, 2024, Ordinance MF No. 1,383 was published, establishing the Full Transaction Program (PTI). The PTI provides a set of measures to reduce federal tax litigation with "high economic impact," encouraging...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Imposto Seletivo e seletividade são tema de artigo do KLA na RDTC

    O sócio de Direito Tributário Felipe Omori analisa os novos contornos da seletividade tributária e as implicações econômicas do Imposto Seletivo criado pela Reforma Tributária
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Resolution Establishes Procedures For Analysis Of Compliance Associated With Tax Benefits In Rio De Janeiro

    Following the provisions of Article 4 of Law No. 7,495/2016, the Chief of Staff Joint Resolution/SEFAZ No. 11/2018 ("Resolution") was published, establishing competencies...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    SEFAZ/PGE Ruling No. 176/2014: Tax Amnesty Program For The State Of Rio De Janeiro

    On 07/24/2014, SEFAZ/PGE Ruling No. 176/2014 was published in the Official Gazette.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Showing 361–380 of 1023 results

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