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A novela da discussão da exclusão do ICMS da base do PIS e da COFINS já conta com uma extensa lista de acontecimentos e, ao que tudo indica, pode ganhar ainda um novo capítulo. Para relembrar:

Complimentary Law No. 157, published on November 30, 2016, has amended the Federal rules governing the Municipal Services Tax (ISS), as provided for by Complimentary Law No. 116, of July 31, 2003 (LC 116/03).

On September 13, 2016 the Brazilian Federal Revenue Office issued Normative Instruction RFB No. 1658, which amends Normative Instruction RFB No. 1037, of June 4, 2010 that list the countries or dependencies with low taxation and privileged fiscal regime.

From 1 January 2016, companies operating from Brazil will need to comply with changes to Constitutional Amendment EC 87/2015 governing tax rates on interstate transactions where the final consumer is not a Brazilian tax-payer.

The Brazilian Superior Court of Justice has ruled that the ICMS Differential Rate (Difal) should not be included in the calculation base for PIS and Cofins contributions, following the same logic applied in the landmark "thesis of the century" case. This decision, made under the repetitive appeals procedure, is binding on all judicial instances and particularly impacts companies with high volumes of interstate sales to final consumers, especially digital retail and e-commerce businesses.

By means of Decree No. 7894, of January 30, 2013 (Decree 7894/2013), published in the Official Gazette of the Union of January 31, 2013, the Brazilian government decided to reduce from 6% to zero the Tax on Exchange Transactions (Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos ou Valores Mobiliários - IOF) in the exchange transactions made as from January 31, 2013, for the acquisition of units (quotas) of local Real Estate Investment Funds (Fundos de Investimento Imob

A aprovação da Lei Complementar n.º 224/2025 inaugura um novo capítulo na política de incentivos fiscais no Brasil, com impactos relevantes para a estruturação, a rentabilidade e o cronograma de projetos no setor de energias renováveis.

The Federal Supreme Court (STF) recognized the general repercussion of THE Extraordinary Appeal No. 1.346.152 (Theme No. 1217), in which the Court will define whether the Municipal Governments...

The Brazilian Revenue Service enacted Normative Ruling no. 1,493 to regulate Law no. 12,973/14, which standardizes the Brazilian tax system with the IFRS.

Provisional Measure nº 563 has been announced to amend the wording of Law nº 9.430 and brought important changes in connection with the transfer price control in Brazil.

On May 13th, 2014, Decrees Nos. 60.443/14 and 60.444/14 of the State of São Paulo were published in the Official Gazette. The Decrees granted new incentives for debt payment.

Em sede de repercussão geral, O STF entendeu que encargos tarifários, como o "seguro apagão"...

Currently, U.S entities classified as corporations or partnerships, for tax purposes, are subject to reporting requirements to the IRS through the return filing and employer identification number application requirements.

O Supremo Tribunal Federal julgará em setembro de 2026 se empresas podem excluir créditos presumidos de ICMS da base de cálculo do PIS/COFINS. A decisão terá efeitos vinculantes para todos os casos sobre o tema e pode impactar significativamente empresas que aproveitam esse benefício fiscal. Contribuintes argumentam que tais créditos constituem patrimônio dos Estados para fomento empresarial e não devem ser tributados como receita.

A incidência de ISS sobre a transferências de jazigos a herdeiros está sendo questionada pela Associação Cemitérios e Crematórios do Brasil (Acembra) no Supremo Tribunal Federal.

Confira abaixo os destaques desta edição:

Em cerimônia realizada em 03/05/2018, a República Federativa do Brasil (representada pela Receita Federal do Brasil) e a Confederação Suíça assinaram inédita Convenção ...