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As from January 1st, 2014, Switzerland may be deemed to be a viable jurisdiction for foreign companies that intend to invest in Brazil. As from January 1st, 2014, Switzerland may be deemed to be a viable jurisdiction for foreign companies that intend to invest in Brazil.

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

O REFIS-DF aplica-se aos seguintes débitos: (i) ICM e ICMS; (ii) Simples Candango (iii) ISS; (iv) IPTU; (v) IPVA; (vi) ITBI; (vii) ITCD; (viii) TLP; (ix) CIP; (x) aos decorrentes exclusivamente de penalidades pecuniárias...

Julgamento pode definir o alcance da base de cálculo das contribuições para entidades terceiras e gerar impactos relevantes para empresas com grande número de empregados segurados...

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

The Tax on Financial Transactions (IOF) is levied on foreign exchange transactions. The Brazilian government uses the IOF to control the economy, especially in connection with the appreciation/depreciation of the Brazilian currency.

On August 8, 2017, the Complementary Law 160/2017 ("LC 160/2017") was published, authorizing the waiver of tax credits and the reestablishment of exemptions, incentives, tax benefits or tax-financial benefits.

On 10/18/2013, the Official Gazette published the ICMS Convention # 101/2013, enacted by the National Finance Policy Council – CONFAZ, which authorized the State of Rio de Janeiro to institute a Tax Amnesty Program to waive or reduce penalties and interest relating to the Tax on Distribution of Goods and Services (ICMS) debts.

On November 06, 2015, ICMS Convention No. 127/2015, passed by the National Finance Policy Council – CONFAZ was published on the Official Gazette.

A RFB passou a exigir IRRF na doação e sucessão de cotas de fundos, afastando a opção legal pelo custo histórico. Entenda os impactos, precedentes favoráveis e quando é possível questionar a cobrança

Interpretative Act No. 7, of August 15, 2014, issued by the Brazilian Internal Revenue Service (Receita Federal do Brasil – RFB), hereinafter referred to simply as IA 7/2014, deals with the taxation of cross-border payments for the use of data centers located abroad (i.e. based outside Brazil), known as offshore data centers. Our

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.

Sócios de Direito Tributário analisaram os impactos das novas regras fiscais e destacaram medidas essenciais para adaptação ao novo sistema tributário; confira e-book do evento

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

On April 27, 2016 Normative Ruling SF No. 02/2016 was published in the São Paulo Municipality´s Official Gazette, where it was stated that the Municipal Tax Authorities...

O Governo Federal publicou no Diário Oficial da União de 30/11/2023 a Lei n. 14.740/2023, que dispõe sobre a autorregularização incentivada de tributos administrados pela Receita Federal.

Foi publicada no Diário Oficial do Estado do Rio de Janeiro, em 26 de agosto de 2016, a Lei nº 7.428/2016, regulamentando o Convênio ICMS nº 42/2016 e instituindo o Fundo Estadual de Equilíbrio Fiscal - FEEF...