1,485 results found

On July 10th, 2015, Decree No. 40,354/2015, which regulates the tax amnesty program of Municipality of Rio de Janeiro (called "Concilia Rio") authorized by Law No. 5,854/2015, was published...

Brazil has reduced from 20 percent to 17 percent the maximum income tax rate required to designate a location that meets the other requirements as a low-tax jurisdiction for transfer pricing and other tax purposes.

On June 12, 2015, State Law No. 7.020/2015 was published in the Official Gazette after approval by the Governor of the State of Rio de Janeiro.

Historically, only transactions not registered with the Brazilian Central Bank ("BACEN") were subject to transfer pricing control in Brazil.

In analyzing the taxation of Stock Option Plans, the 1st Panel of the 3rd Chamber of the 2nd Section of CARF understood that the triggering event

In analyzing the taxation of the hiring bonus paid to executives, the Superior Chamber of Tax Appeals dismissed a tax assessment that attempted to collect social security contributions

O KLA realizou na última terça-feira (27) o terceiro encontro sobre a Reforma Tributária, reunindo clientes e parceiros para debater a adoção do Split Payment como novo mecanismo de arrecadação dos tributos IBS (Imposto sobre Bens e Serviços) e CBS (Contribuição sobre Bens e Serviços)

O governo do Estado de São Paulo publicou, no dia 3 de outubro, no Diário Oficial a Lei nº 17.784/2023, relativo ao Programa Resolve Já. A nova lei alterou algumas disposições previstas na Lei 6.374/1989...

The opinion acknowledges that decree-based limitations on the PAT (Worker's Food Program) should not prevail; the law guarantees companies the right to a tax deduction...

O STJ concluiu nesta quarta-feira, dia 14, o julgamento dos Recursos Especiais nº 1.896.678 e 1.958.265, que questionavam se o ICMS devido na Substituição Tributária (ICMS-ST)...

October 31, 2017, saw the issuance of Provisional Measure 806 (MP 806), which modifies the imposition of Withholding Income Tax (WHT) on several types of Investment Funds, establishing taxation for events ...

On November 1, 2022, Normative Instruction RFB No. 2,114/2022 was published to regulate the Emergency Program for the Resumption of the Events Sector (PERSE), which was instituted by Law No. 14,148/2021 and Ordinance ME No. 7,163/2021.

If, after been notified, the taxpayer does not pay or suspend payment of the tax credits included in the Special Administrative Charging Scheme, the following measures, among others, may be imposed...

Decisão do STF considera constitucional a norma do CONFAZ sobre instituições financeiras fornecerem informações sobre transações eletrônicas...

The Second Panel of the Brazilian Superior Court of Justice (STJ) recently issued a significant decision regarding the time limit for the offset of tax credits recognized in final and unappealable judicial decisions.

The Decree enables the application of the FATCA with regards to Brazilian financial institutions and expands the scope of tax information to be shared with the Brazilian Revenue Service.

Provisional Measure 627 (later converted into Law 12.973/2014) added a new §5 to arti¬cle 12 of Decree 1.598/77, which deals with corporate income taxes and contributions.