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  • Article

    Reopening of the Brazilian Tax and Criminal Amnesty Program

    Federal Law 13,428 was enacted in March 30th 2017 ruling the reopening of the Brazilian Special Regime for Tax and Exchange Legalization ("RERCT"), taking into consideration the success of its first version, which represented an extra revenue for tax authorities in 2016 of over BRL 45 billion.
    BrazilTax
    Gaia Silva Gaede Advogados
    Gaia Silva Gaede Advogados
  • Article

    RFB Divulga Tabela Progressiva Anual Do Imposto De Renda Sobre O PLR

    A Instrução Normativa RFB nº 1.433/2013, publicada em 2 de Janeiro de 2014, divulgou a tabela progressiva anual relativa à tributação do imposto sobre a renda incidente sobre o valor da participação dos trabalhadores nos lucros ou resultados da empresa, a ser aplicada a partir do ano-calendário de 2014.
    BrazilTax
    TozziniFreire Advogados
    TozziniFreire Advogados
Article

The Taxation Of Bitcoins In Brazil

The Internal Revenue Service of the United States issued Notice 2014-21 stating that virtual currencies such as bitcoins will be treated as property.
BrazilTax
Walter Stuber Consultoria Jurídica
Walter Stuber Consultoria Jurídica
  • Article

    Brazilian Tax Highlights

    Over the past few months, the Brazilian government has been increasing several taxes in order to restore the Country's finances.
    BrazilTax
    Cascione, Pulino, Boulos & Santos Advogados
    Cascione, Pulino, Boulos & Santos Advogados
  • Article

    COSIT Answer To Advance Tax Ruling Request No. 13/2018 — Proceeding To Exclude ICMS From PIS And COFINS Calculation Basis

    On October 23, 2018, the COSIT Answer to Advance Tax Ruling Request No. 13/2018
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Decree 8,451/2015 Provides For Zero Tax Rate Of PIS/COFINS Levied On Certain Revenues Arising From Monetary Variations And Hedging Transactions

    On May 19, 2015, the Brazilian Federal Government issued Decree 8,451/2015, which provides for a zero tax rate of the Social Contributions on Total Revenues ("PIS/COFINS")...
    BrazilTax
    TozziniFreire Advogados
    TozziniFreire Advogados
  • Article

    Income Tax Levy On Profits Earned By Associate Companies And Subsidiaries Abroad Will Be Heard By The STF

    The Full Court of the Federal Supreme Court will start to hear, next Wednesday, the issue concerning the charge or not of the income tax on profits earned by associate companies or subsidiaries abroad.
    BrazilTax
    Souza, Schneider, Pugliese e Sztokfisz Advogados
    Souza, Schneider, Pugliese e Sztokfisz Advogados
  • Article

    Provisional Measure No. 692/2015: Creation Of Progressive Rates For Income Tax Levied On Capital Gains And Amendments To The Program To Reduce Tax Litigation ("PRORELIT")

    the deadline to opt for the inclusion of debts in the program was postponed to October 30th, 2015
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Tributação Sobre Dividendos Pode Alcançar Anos Anteriores, Diz Artigo No JOTA

    Os tributaristas Juliana Nunes e Victor Polizelli analisam os impactos e incertezas da nova tributação de 10% sobre lucros e dividendos, conforme o texto do PL 1087
    BrazilTax
    KLA Advogados
    KLA Advogados
  • Article

    Contabilização de tributos sobre o lucro (CPC 32) e a utilização de prejuízos fiscais para liquidação de passivos tributários

    Em homenagem aos 30 anos da Constituição Federal Brasileira, o nosso especialista em Direito Tributário, Victor Polizelli, redigiu o artigo "Contabilização de tributos sobre o lucro e a utilização de prejuízos fiscais ...
    BrazilAccounting and Audit
    KLA Advogados
    KLA Advogados
  • Article

    A reoneração da Folha de Salários e vedação à compensação dos débitos relativos ao recolhimento mensal por estimativa do IRPJ e da CSLL

    O alerta está disponível em formato eletrônico e pode ser baixado através do link abaixo.
    BrazilEmployment and HR
    Veirano e Advogados Associados
    Veirano e Advogados Associados
  • Article

    Brazilian Supreme Court ("STF") Rules PIS And COFINS On Financial Revenues Is Not A Constitutional Matter

    Minister Rosa Weber ruled that it is not the jurisdiction of the Brazilian Supreme Court to analyze the reinstatement of the levy of PIS and COFINS on financial revenues...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Deadline Extended For Filing Annual Individual Income Tax Return For Calendar Year 2020

    Normative Instruction RFB No. 2,020/2021 was published in the Official Gazette on April 12, 2021, extending the deadline for the filing of the Annual Individual Income Tax Return...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Federal Decree No. 8.300/2014: Totalization Agreement On Social Security Between Brazil And France

    On September 1, 2014, Decree No. 8.300/2014 was published in the Brazilian government’s Official Gazette, enacting a social security agreement between Brazil and France.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    PIS E COFINS Sobre Receita Financeiras: STF Entende Que A Discussão Não É Constitucional

    Em decisão monocrática publicada dia 23 de agosto de 2016, a Ministra Rosa Weber concluiu não ser competência do STF analisar o restabelecimento da cobrança de PIS e COFINS sobre receitas financeiras, realizado através do Decreto nº 8.426/2015.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Provisional Measure No. 694/2015 Is No Longer Valid

    Provisional Measure No. 694, enacted on September 30, 2015, is no longer valid, in view of the expiration of the deadline for its conversion into law.
    BrazilTax
    Trench Rossi Watanabe Advogados
    Trench Rossi Watanabe Advogados
  • Article

    State Of São Paulo Reduces Interest Rates Over Tax Debts

    The high interest rate demanded by the State of São Paulo motivated taxpayers to seek administrative and judicial courts to discuss the matter.
    BrazilTax
    Candido Martins Advogados
    Candido Martins Advogados
  • Article

    Tax Exemption In Exports Intermediated By "Trading Companies"

    In August 30, Justice Luís Roberto Barroso from the Brazilian Supreme Court issued a decision according to which the controversy regarding the application of the exemption provided in article 149, § 2, I, of the Constitution to indirect exports – i.e., those made through the so-called "trading companies" - is a matter subject to "General Repercussion".
    BrazilTax
    Souza, Schneider, Pugliese e Sztokfisz Advogados
    Souza, Schneider, Pugliese e Sztokfisz Advogados
  • Article

    Tax Planning Must Be Reported In Brazil

    By means of Provisional Measure No. 685, dated July 21, 2015 (MP 685/2015), that creates the Tax Litigation Reduction Program (Programa de Redução de Litígios Tributários – PRORELIT), the Brazilian federal government imposed a new obligation to the taxpayers ..
    BrazilTax
    Walter Stuber Consultoria Jurídica
    Walter Stuber Consultoria Jurídica
  • Article

    Administrative Ruling PGFN/RFB No. 13/2014

    It is also possible to offset the amounts corresponding to fines and interest with tax loss balances accrued by the taxpayer.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Showing 61–80 of 458 results

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