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In addition to MP 795/2017, also published on August 18, 2017was Decree No. 9,128 ("Decree"), which extended the term of REPETRO up to December 31, 2040.

Brazilian tax authorities have enacted the regulations for enrollment with the following programs:

Currently, the Brazilian legal system has several mechanisms in effect for the debtor to offer guarantees that will enable it to dispute debts with the respective creditor within either the legal or the administrative spheres.

Provisional Measure 612 brought a significant change to the presumed profit method for the calculation of the Corporate Income Tax by Brazilian entities.

The tax offsetting, currently regulated by Federal Revenue's Normative Instruction (IN/RFB) no. 1 300/12, is a tool extremely effective for companies computing or accruing credits subject to offsetting.

The amortization of goodwill paid for the acquisition of equity interest in a Brazilian target company stands out as the most relevant tax incentive when speaking of M&A transactions in Brazil.

O Supremo Tribunal Federal irá julgar o Tema 1.465 para definir os limites do creditamento de ICMS para produtos intermediários no processo produtivo. A questão central é se o creditamento depende da comprovação de integração física dos produtos intermediários ao produto final, com potenciais impactos significativos para empresas industriais.

The Brazilian Federal Government sent to Congress, on June 25th 2021, a tax reform proposal focusing on income tax. The proposed bill (PL 2.337/2021) brings relevant changes related to Corporate Income Tax.

On December 3rd, 2015, Rules No. 1,594/2015 and 1,595/2015, which amended the rules relating to Digital Accounting Bookkeeping (ECD) and Tax Accounting Bookkeeping (ECF), were published in the Official Gazette.

In December 2010, following a multinational effort to limit tax havens, Luxembourg terminated the existence of its famous 1929 holding company structure.

Brazil's oil industry is preparing potential legal action after the government extended its controversial 12% crude export tax through administrative decree, with producers arguing the move undermines claims the levy was needed for fuel subsidies and instead reveals it as primarily a revenue-raising measure. The extension has deepened concerns over regulatory instability and legal certainty, with industry experts warning that the tax is already causing companies to postpone billions in investment plans desp

On May 12 2011 the Brazilian Internal Revenue Service issued Ordinance 1.154 on the principles of thin capitalisation.

Taxation of Profits of Controlled Foreign Companies (CFC): Double Taxation Conventions must prevail over domestic rules.

After the publication of Normative Ruling nr. 1.397, by the Brazilian IRS, on September 19, 2013, it was highly anticipated the publication of a new act by the Brazilian Government clarifying several aspects of the consequences to tax arising from changes in commercial and accounting rules that taken place over the last few years.

Nos últimos dias foram publicadas as Portarias Conjuntas PGFN/RFB nº 07, 08 e 09, de 2013, que regulamentam:

When considering a purchase of a Brazilian company, the first point to call the attention refers to tax succession.

Com cada vez mais pessoas possuindo acesso à internet, verificamos um aumento significativo de pessoas com perfis em redes sociais