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Brazil and Switzerland signed a Double Tax Treaty (DTT) on May 03, 2018. The treaty was signed in Brasilia by the secretary of the Brazilian Federal Revenue Department, Mr Jorge Rachid...

On 06/09/2015 State Law No. 10.376/2015 was published in the Official Gazette and approved by the Governor of the State of Espírito Santo, establishing the Tax Amnesty Program to waive or reduce penalties and interest related to overdue state taxes.

Brazil is not a member of the OECD though as a "key partner" it has been actively collaborating with the OECD and participating in a number of OECD committees for many years.

The Tax Reform Bill (PEC 45/2019), approved in June of this year by the Chamber of Deputies and soon to be evaluated by the federal Senate, has introduced several points with the aim of streamlining...

On 10/25/2013, Ordinance CAT No. 128/2013 was published in the Official Gazette of the State of São Paulo.

So far the States have not yet enacted any laws regulating these provisions.

On March 21, 2016, the National Confederation of Industries ("CNI") proposed a Declaration of Unconstitutionality Lawsuit in order to dismiss the levying of the state tax fee...

Decree No. 7853, published on December 5, 2012, reduced from 720 days to 365 days the average term for foreign loans benefited by the zero percent rate of the Financial Transactions Tax (IOF).

A Portaria do Ministério da Fazenda nº 1.853/2025, publicada recentemente, trouxe importantes alterações nos julgamentos de primeira...

On Wednesday (December 20), the Senate approved the Provisional Rule (MP) 1185, which determines the taxation of government subsidies by Income Taxes (IRPJ/CSLL)...

Sócio do KLA Álvaro Lucasechi comenta em reportagem na Folha os impactos da reforma tributária sobre portfólios de produtos das empresas e margens financeiras

Foi publicado o Decreto Estadual nº 45.339/2015 por meio do qual se estabelece a concessão de diferimento no recolhimento de ICMS nas operações de aquisição de mercadorias para ativo fixo...

On June 24, 2010, the Normative Ruling nº 1.045 (NR 1045/10) was published, which allows jurisdictions listed as tax haven or fiscal privileged regimes to review their inclusion in the list. The list under review was issued in Normative Ruling nº 1.037, on June 7, 2010 (NR 1037/10).

The minister of the Brazilian Supreme Court, Dias Toffoli, has provided an injunction suspending the effects of clause 9 of ICMS Convention No. 93/2015 under the Direct Action of Unconstitutionality No. 5464...

A 10º Câmara de Direito do Tribunal de Justiça de São Paulo proferiu decisão extremamente importante para os contribuintes que estão pagando débitos de ICMS.

Gli Stati Brasiliani hanno pubblicato di recente un accordo per stabilire regole generali sulla tassazione di beni immateriali ai fini ICMS.

On December 9th, 2015, Law No. 13,202/2015 was published to convert into law Provisional Measure No. 685/2015.