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No Brasil, o segmento de produção e desenvolvimento de jogos eletrônicos depende da coragem e perseverança de empreendedores que já enfrentam a primeira dificuldade de ordem tributária no momento de indicar ...

It is well known that the constant increase in the number of Internet users has significantly changed various parts of the economy.

O KLA promoveu encontro sobre Preços de Transferência focado em commodities e no novo Manual da ONU sobre Produtos Agrícolas, reunindo especialistas para debater os impactos das novas regras brasileiras de transfer pricing aplicáveis à precificação de operações envolvendo produtos negociados em mercados globais. O evento abordou critérios de comparabilidade, aplicação do método PIC e análise de jurisprudência internacional relevante.

A Receita Federal está autuando empresas que realizaram distribuição de lucros e que possuem débitos fiscais em aberto sem garantia.

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

In May 2016, the Brazilian Federal Revenue Office (RFB) published tax ruling 63 on the application of the profit margins to be used in the calculation of the transfer price using the Resale Price Method – RPM.

A análise examina como a demora no julgamento do Tema 118 pelo STF, que trata da inclusão do ISS na base de cálculo do PIS e Cofins, afeta a segurança jurídica tributária no Brasil. Com quase dois anos de espera e milhares de processos suspensos, o caso ilustra os efeitos práticos do poder de pauta presidencial sobre contribuintes e a União.

A Procuradoria Geral da Fazenda Nacional ("PGFN") publicou a Portaria PGFN/ME nº 8.798/2022, que regulamenta o Programa de Quitação Antecipada de Transações...

With the mid-year recess ending, Brazil's Superior Courts are preparing to review certain notable tax thesis in the second half of 2024. Among the tax cases before the Federal Supreme Court (STF)...

The Brazilian Government decided to dismantle the capital constraint measures adopted previously to prevent the appreciation of the local currency (Real) to facilitate the raising of foreign credits by Brazilian companies, through foreign currency loans and export financing transactions that imply in the anticipation of funds to the Brazilian exporter by way of advance the export receipt, also known as Advance Payment (Pagamento Antecipado – PA).

On March 16, 2022, Decree 10,997 was published, establishing a staggered reduction of the Brazilian Tax on Financial Transactions (IOF) levied on currency exchange transactions.

Published in the Federal Official Journal on 10/17/2018, CNSP Resolution no. 363 provides for the local reinsurers' acceptance ...

The new Brazilian Code of Civil Procedure (CPC) enacted by Law nº 13105/2015 and enforceable as of March 2016 will affect all pending civil claims, including those of tax nature that are also governed by the rules of said code.

STJ julgará os Temas 1304 e 1312, que discutem a exclusão de tributos da base do IPI e a composição da base do IRPJ/CSLL no lucro presumido.

The Brazilian Internal Revenue Service has introduced two new tax settlement programs through Public Notices No. 9/2026 and No. 10/2026, offering taxpayers opportunities to resolve administrative tax disputes with significant discounts and flexible payment terms. These programs target different taxpayer categories based on debt size and business classification, with application deadlines set for October 30, 2026.

The Brazilian Special Regime for Tax and Exchange Legalization has been enacted by Law 13,254 from January 2016, aiming to regularize resources, assets and rights with legal background, not declared or declared improperly, remitted or kept abroad, or even repatriated by Brazilian residents.

The Higher Chamber of the Administrative Tax Appeals Council ("CSRF") has recently ruled that the amortization of the goodwill derived from the acquisition of investments is a deductible expense from the Social Contribution on Net Profit ("CSLL").