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On June 20, 2014, the Brazilian Federal Treasury published Interpretative Declaratory Act nr. 5.

Welcome to the sixth edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in the country.

Foi publicado na edição extra do Diário Oficial da União de 1º de abril o Decreto nº 8.426, fixando em 0,65% e 4%, respectivamente, as alíquotas do PIS/PASEP e da COFINS incidentes sobre "receitas financeiras...

Based on the thesis that tax breaks granted by federated states are investment aids, a company in the state of Rio Grande do Norte received a unanimous decision in its favour...

O Instituto dos Auditores Independentes do Brasil publicou, em 23 de janeiro, o Comunicado Técnico IBRACON Nº 02/2014, que traz orientação aos auditores independentes sobre os procedimentos que devem adotar para verificar se a administração das entidades avaliou a aplicação das regras introduzidas pela Instrução Normativa RFB Nº 1.397/2013 e Medida Provisória Nº 627/2013.

A 1ª Seção do "STJ", por unanimidade de votos, deu provimentoaos Embargos de Divergência da Fazenda Nacional,para manter a incidência do IRPF sobre o Abono dePermanência, sem qualquer limitação temporal.

É importante notar, contudo, que embora o STF não tenha modulado os efeitos de tal decisão, isso ainda pode ser objeto de Embargos de Declaração pela União Federal.

STJ decidiu que os planos de stock option não são considerados remuneração para fins de imposto de renda da pessoa física, a tributação ocorrerá apenas na venda das ações

Alexandre Pessoa, KLA's Labor & Employment partner, and Henrique Lopes, KLA's Tax Law partner, participated in the "Pensions Issues in cross-border Acquisition structures Q&A: Brazil", published by Practical Law - Thomson Reuters.

O sócio da área de Direito Trabalhista do KLA, Alexandre Pessoa, e Henrique Lopes, sócio da área de Direito Tributário do KLA, participaram do "Pensions Issues in cross-border Acquisition structures Q&A: Brazil", publicado pelo Pratical Law, da Thomson Reuters.

The Brazilian Government has published a decree which many see as the first concrete step by the new government to encourage both domestic and international investment in infrastructure.

The latest list of favored taxation and privileged fiscal regimes countries and dependencies announced by the Secretary of the Brazilian Federal Revenue Office ("Receita Federal do Brasil" – RFB), through RFB Normative Instruction nº 1037, of June 4, 2010, which included Switzerland as a favored taxation jurisdiction and the Dutch Holding Companies as privileged fiscal regime entities, disliked many people who did not agree with such classification!

Ordinance No. 488, published in the Official Gazette on December 1, reduced to 17 percent the tax rate threshold for purposes of classifying a country as a favorable taxation jurisdiction.

On June 25, 2021, the Ministry of Economy delivered to the National Congress the 2nd phase of the Executive Tax Reform, which proposes relevant changes to the tax legislation related to the individual tax income...

The 4th Judiciary Section of the Federal District rendered the first favorable decision to taxpayers with regard to the invalidity of the Social Contribution created by article 1 of Complementary Law 110/01.

Supplementary Law no. 110 published on 6/30/2001 established two new social contributions, one of them payable by employers in case of termination without cause at the rate of 10% of total amount

As novas regras do imposto mínimo podem enquadrar doações como rendimentos tributáveis...

On April 15, 2014, the Brazilian National Congress approved Provisional Measure No. 627 of November 11, 2013.