1,485 results found

Seja bem-vindo(a) ao Informativo Tributário & Aduaneiro elaborado por nosso time dedicado a questões tributárias.

Seja bem-vindo(a) ao Informativo Tributário & Aduaneiro elaborado por nosso time dedicado a questões tributárias.

Seja bem-vindo(a) ao Informativo Tributário & Aduaneiro elaborado por nosso time dedicado a questões tributárias.

In 2020 we published a news article following a decree of the Dutch State Secretary of Finance (the Decree) that was published on 27 August 2020 regarding the qualification of Brazilian...

any financial institution or entity duly authorized to operate by the Central Bank of Brazil (Bacen), at the end of the last two financial years (i) has an equity equal to or higher than R$ 1 billion; or (ii) is responsible for the management of third party’s funds equal to or exceeding R$ 1 billion

As of June 5, 2013 the Brazilian government decided to attract and foster the return of foreign investors to the Brazilian market by reducing from 6% to zero the applicable rate of the Tax on Financial Transactions (IOF) on fixed income instruments,

On July 7, 2025, the Brazilian Internal Revenue Service (IRS) published Notices No. 4/2025 and No. 5/2025, introducing new modalities of tax settlement by adhesion within the scope...

On December 30th, 2010, the Brazilian Federal Government enacted Decree n. 7412/2010 ("Decree 7412") which changed certain rules connected with the tax on foreign currency exchange ("IOF/Exchange") and on transactions with securities ("IOF/Securities").

By publishing Resolution CMN nº 3312, of August 31, 2005, the Brazilian Monetary Council (CMN) decided to increase the number of players in transactions known as international hedging, which is a security for commercial or financial rights and obligations subject to risks of variation, in the international market, of interest rates, foreign exchange parity or of commodities prices, carried out by financial institutions abroad or at international stock exchanges.

The three remaining Directors of the Private Insurance Superintendence - SUSEP were removed: CARLOS ALBERTO DE PAULA ...

On November 10, 2016 Normative Ruling SF No. 04/2016 was published in São Paulo's Official Municipal Gazette,

Bill for Constitutional Amendment (PEC) No. 39/2011 is being discussed at the Brazilian House of Representatives.

The Internal Revenue Service of Brazil, through Normative Instruction n º 1.312/12 published in the Official Gazette on December 31, 2012, regulated the transfer pricing control applicable to entities engaged in import and export.

Contribuintes alegam que a base de cálculo do PIS e da Cofins estaria limitada ao conceito de receita bruta, o que não se inclui o ISS

On August 30, 2024, Ordinance MF No. 1,383 was published, establishing the Full Transaction Program (PTI). The PTI provides a set of measures to reduce federal tax litigation with "high economic impact," encouraging...

O sócio de Direito Tributário Felipe Omori analisa os novos contornos da seletividade tributária e as implicações econômicas do Imposto Seletivo criado pela Reforma Tributária

Following the provisions of Article 4 of Law No. 7,495/2016, the Chief of Staff Joint Resolution/SEFAZ No. 11/2018 ("Resolution") was published, establishing competencies...