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  • Article

    Brazil's Federal Government Publishes Tax Measures Aiming To Increase Revenue And To Reduce The Fiscal Deficit

    On January 12, 2023, an extra edition of the Federal Official Gazette was published which included tax measures seeking to reduce Brazil's fiscal deficit though the increase of the federal revenue.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Brazil's Ministry Of Culture Changes Taxation Of Video Streaming Companies

    Brazil has proposed new taxation for companies that operate on-demand video streaming services.
    BrazilTax
    TMF Group BV
    TMF Group BV
Article

Brazil Steps Forward On Harmonisation Of Worldwide Accounting Rules

The adoption of IFRS-based rules for tax purposes is compulsory for all taxpayers from 2015 on.
BrazilTax
TMF Group BV
TMF Group BV
  • Article

    Brazilian Administrative Council Of Tax Appeals Rules On Taxation Of Bribe Payments

    The ruling is still subject to appeal to CARF's Superior Chamber.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Brazilian Federal Decree No. 8405/2015: Social Security Agreement Between Brazil And Belgium

    On 02/12/2015, the Brazilian government’s Official Gazette published Federal Decree No. 8405/2015, enacting the Social Security Agreement entered into between Brazil and Belgium.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Brazilian Federal Revenue Establishes Rules For New 'DIRBI' Tax Return

    In a move to regulate the ancillary obligation created by Provisional Measure No. 1,227/2024, on June 18, 2024, the Brazilian Federal Revenue Service (RFB) published Normative Instruction RFB No. 2,198/2024...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Brazilian Federal Revenue Office/Attorney-General Joint Administrative Ruling No. 02/2015

    On 02/18/2015, the Brazilian Official Gazette published the Federal Revenue Office/Attorney-General Joint Administrative Ruling No. 02/2015, which regulates the federal tax installment program and the payment of tax debts with the Federal Revenue.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Brazilian Federal Revenue Unifies Its Understanding Regarding The Services Performed Abroad

    The Brazilian Internal Revenue Service has reformed and unified its understanding regarding the taxation of services provided abroad under the Deemed Profit regime.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Brazilian Government Regulates The Special Tax Regime For The Defense Industry (RETID)

    On October 17, 2013, Decree no. 8,122 was published regulating the Special Tax Regime for the Defense Industry.
    BrazilTax
    Felsberg e Associados
    Felsberg e Associados
  • Article

    Brazilian Internal Revenue Service Announces Tax Audit Program For Calendar Year 2017

    On March 2, 2017, the Brazilian Internal Revenue Service ("Internal Revenue Service") announced its tax audit program for calendar year 2017 as well as the program's results for calendar year 2016
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    CONFAZ ICMS Convention No. 63/2014: Tax Amnesty Program For The State Of Sergipe

    On 07/11/2014, ICMS Convention No. 63/2014, enacted by the National Finance Policy Council – CONFAZ - was published in the Official Gazette.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Decree No. 8.373/2014: Digital Bookkeeping System Of Tax, Social Security, Labor And Social Obligations

    On December 12, 2014, the Official Gazette published Decree No. 8,373/2014, which institutes the Digital Bookkeeping System for Tax, Social Security, Labor and Social Obligations.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Decree No. 8,395/2015: Increase Of PIS/Cofins And CIDE Tax Rates Levied On Gasoline And Diesel

    On January 29, 2015, the Federal Official Gazette published Decree No. 8,395/2015, which establishes significant increases on the import and sales operations related to gasoline and diesel.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Federal Revenue Launches Programs For The Resolution And Prevention Of Tax Disputes

    Receita de Consenso and Receita Soluciona aim to prevent and resolve disputes with taxpayers, offering alternatives to traditional litigation in tax and customs matters...
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Federal Revenue Ordinance No. 1

    On February 18, 2015 the Federal Revenue Ordinance no. 1 was enacted, which regulates the federal tax installment program, applied to companies and shareholders that are under judicial reorganization, instituted by the Law 13.043/14 (derived from the conversion of Provisional Measure 651/14).
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Federal Supreme Court (STF) Declines To Hear Action Questioning The Shipping Agent's Tax Liability

    The CNT argued that only the Supplementary Law would be capable of governing the "tax liability" issue, strictly abiding by the Federal Constitution of 1988.
    BrazilTax
    Kincaid | Mendes Vianna Advogados
    Kincaid | Mendes Vianna Advogados
  • Article

    Government Clears IOF For Foreign Investments In Real Estate Investment Fund

    By means of Decree No. 13.894/13, published in the Official Gazette of 01.31.2013, the Federal Government amended Tax on Financial Operations Code (Decree 6.306/07).
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Idas E Vindas Do ICMS Paulista

    As mudanças afetam, em especial, o setor farmacêutico e o agropecuário.
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Imposto mínimo global é tema de entrevista com sócio de Tributário

    O sócio de Direito Tributário Victor Polizelli concedeu entrevista ao portal de notícias JOTA para tratar da tributação mínima global ou imposto mínimo global.
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    In View Of The Upcoming Tax Exercise, It Is Worth Highlighting The Dispositions Brought By Article 33 Of The Law 12.973, Enacted On May, 13th Of 2014 ("Law 12.973/14")

    It is worth to mention that, before the enactment of the Law 12.973/14, the tax treatment applicable to stock option plans was frequently challenged by Tax and Social Security Authorities.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Showing 521–540 of 1485 results

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