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Article
La complejidad hace que la legislación fiscal de Brasil sea un reto
La complejidad de Brasil en materia de sus regulaciones tributarias lo diferencian de otros países, no solo en la región, pero en comparación con el resto del mundo.
BrazilTax
TMF Group BV
Article
Special Value-added Tax (ICMS) Amnesty Program ("PEP do ICMS") – State Of São Paulo – Decree No. 61,625/2015
As authorized by ICMS Convention No. 117/2015, the State of São Paulo passed Decree No. 61,625/2015, published in the Official Gazette on November 14, 2015, enacting the Special ICMS Installment Payment Program.
BrazilTax
Mayer Brown

Brasília Em Pauta - Edição Nº 228

O "Brasília em Pauta" é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF), Superior Tribunal de Justiça...

BrazilEnergy and Natural Resources

Coluna Do Levy & Salomão – Refis: Um Bem Ou Um Mal?

Tem sido frequente a divulgação de opiniões por abalizados tributaristas sobre o tema dos programas de redução e financiamento dos passivos tributários. Em boa medida, essas manifestações são feitas em tom notadante critic...

Levy & Salomao Advogados

Governo Federal Altera As Regras De Tributação De Subvenções Com MP 1185

Nesta quarta-feira, dia 20/12, o Senado aprovou a Medida Provisória (MP) 1185, que determina a tributação das subvenções governamentais pelo IRPJ, CSLL, PIS e Cofins, concedendo, em contrapartida, um crédito fiscal.

Newsletter – December/22 | Tax Law

The justices ruled that the matter is not constitutional, and thus the jurisdiction to analyze the case would belong to the Superior Court of Justice.

STF´s Relevant Tax Decisions Of The Week

Last week, the Brazilian Supreme Court (STF) issued decisions on two relevant tax issues: (i) the effective reduction in percentage of the amounts reimbursed to exporters...

Brazilian Taxation Of Foreign Investment Income

Brazil has recently introduced CFC (Controlled Foreign Company) rules for Brazilian tax resident individuals.

COVID-19 | Tax And Customs Extraordinary Measures #19

Extends, until September 30, 2020, the deadline for enrollment in the exceptional installment program.

BrazilCoronavirus (COVID-19)

Aprovação Da Chamada "Lei De Anistia"

Além da origem lícita como requisito de adesão, o PLC nº 186/15 não traz outra restrição com relação ao tipo de ativo que pode ser objeto do RERCT.

Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

Consultation Ruling Denies IRRF Exemption On CRI Earnings

On September 21, 2017, the Federal Revenue of Brazil (RFB) published Consultation Ruling COSIT RFB 443/2017

TozziniFreire Advogados

Efeitos Do Imposto De Renda Mínimo São Temas De Evento Do KLA (Video)

Evento da área de Direito Tributário do KLA no dia 25 de novembro abordou o recém-aprovado PL 1087; confira e-book...

Receita Federal divulga Plano de Fiscalização para o ano-calendário de 2017

Em 02/03/2017, a Receita Federal divulgou o Plano Anual de Fiscalização para o ano-calendário de 2017, bem como os resultados obtidos no ano de 2016.

Dívida de ICMS declarado não pode se equiparar a crime, dizem especialistas

O Supremo Tribunal Federal começou a julgar nesta quarta-feira (11/12) se é crime de apropriação indébita tributária o não pagamento de ICMS

BrazilCriminal Law

Veirano e Advogados Associados

Governo Do Estado Do Rio De Janeiro Aprova Lei Que Concede Oportunidade Para Regularizar Inadimplência Com ICMS

Nos casos em que o crédito tributário estiver limitado à aplicação da multa, esta será reduzida para 60% de seu valor, assim como os respectivos juros de mora.

Kincaid | Mendes Vianna Advogados

Law No. 14.689/2023: CARF Legislative Bill Sanctioned, With Vetoes

On 09/20/2023, the Brazilian president sanctioned the Legislative Bill No. 2.384-A/23 ("CARF Legislative Bill"), givingrise to Law No. 14,689/2023, published in the Federal Official Gazette on 09/21/2023.

Más movimientos hacia la transparencia global en Curazao a medida que CRS entra en vigencia

Sin embargo, en Curazao, acogemos este paso adicional hacia una mayor transparencia.

Tax And Criminal Amnesty Program For Non-Declared Assets

Law no. 13.254/2016 concerning the amnesty program for assets held outside Brazil and non-declared to the Brazilian Federal Revenue ("RFB") and to the Brazilian Central Bank ("BACEN") was published today (January 14, 2016).

TozziniFreire Advogados

Use Of "Vehicle-Companies" In Share Deals And Goodwill Tax Amortization In Brazil

Share deals involving Brazilian companies benefit from a relevant tax incentive granted by law: the tax amortization (deduction) of goodwill paid in acquisitions of equity interests in Brazilian companies ...

BrazilCorporate/Commercial Law

Levy & Salomao Advogados

BRAZILIAN TAX REVIEW – February 2017

Important changes to the rules include:

Gaia Silva Gaede Advogados

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