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On July 11, 2024, the Brazilian federal government published Federal Decree No. 12,106/2024, regulating the tax incentive for the recycling productive chain established by Federal Law No. 14,260/2021...

Espírito Santo State Law No. 11,331/2021 has created the State Tax Recuperation Program ("REFIS 2021"), which allows taxpayers to settle ICMS debts, ...

A Lei Estadual nº 11.331/2021 instituiu o Programa de Parcelamento Incentivado de Débitos Fiscais ("REFIS 2021") no Estado do Espírito Santo, ...

The Brazilian Government has several key instruments to help improve certain areas or activities that are significant to the development of our economy, such as tax incentives granted at federal level.

The "SAT" contribution was created by Law no. 8,212/91 with the scope of funding the social assistance related to events such as illnesses, permanent injury and death resulted from labor accidents.

O Brasil conseguiu ontem vitória parcial em uma disputa de três anos com a União Europeia e o Japão, travada na Organização Mundial do Comércio (OMC).

On October 1, 2019, Decree No. 46,781 was issued by the State of Rio de Janeiro, regulating the deferral of ICMS on imported goods as they clear customs.

Supremo analisará se multas por descumprimento de obrigações acessórias ferem princípios constitucionais e podem ter efeito confiscatório

Proposed in 1988, under a statute which was never actually implemented, the idea of Export Processing Zones (ZEP in the Portuguese acronym) just received a new opportunity in Brazil through a new Federal Law (Lei nº 11.508, of July 20, 2007).

On September 5, 2022, Law No. 14,440/2022 was published in the Official Gazette of the Federal Executive Power, authorizing, among other provisions, the inclusion of services in the drawback suspension regime.

On August 14, 2015, Rio de Janeiro State Decree No. 45339 was published in the Official Gazette.

The Court will assess whether the limitation can be waived in cases of merger, consolidation, spin-off, or company dissolution

The measure also imposes an obligation on taxpayers to declare their tax benefits, meaning they are required to inform the Federal Revenue Service of the incentives they enjoy, as well as the corresponding amount of tax credit

Em 14/09/2016, foi publicada a Instrução Normativa RFB nº 1.658/2016, a qual atualizou a lista de países com tributação favorecida e regimes fiscais privilegiados relacionada pela Instrução Normativa.

The Federal Government has approved the conversion of Provisional Measure No. 563/2012 into Law No. 12,715.

On September 22, Provisional Measure No. 692/2015 was published in the Official Gazette, amending certain rules on (i) the income tax payable on capital gains and (ii) the Program of Tax Litigation Reduction - PRORELIT.

On June 16, 2014, Brazilian Tax Authorities enacted Normative Expository Act No. 5, which revoked the ADE No. 1/2000.

Companies that are treated as benefiting from privileged tax regimes are subject to Brazilian Transfer Pricing Rules and Thin Capitalization Rules