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Article
Brazilian Congress Amends Proposed Capital Gains Rate Increases In Medida Provisória N. 692
The table below shows the differences between the rates and thresholds of the original text in MP 692 and the amended text in PLC 27.
BrazilTax
Jones Day
Article
Brazilian President Stresses Arguments For The Unconstitucionality Of Social Contribution Tax To Fgts In Cases Of Unjustified Dismissal
The Brazilian House of Representatives recently approved Bill of Law n. 200/2012, from the Senate, which provided for the extinction of the social contribution tax related with the guarantee fund for working period levied on unjustified dismissals and that was created by Complimentary Law n. 110/2001.
BrazilTax

Souza, Schneider, Pugliese e Sztokfisz Advogados

Brazilian Tax Reform - Constitutional Amendment No. 132/2023

After more than two decades of discussions, the National Congress approved, and the President of the Republic enacted the final text of the Constitutional Amendment n. 132/2023...

Change In The Brazilian State VAT Law

To settle a long-standing quarrel over the sharing of the Brazilian state VAT revenue, federal lawmakers have decided to change the Federal Constitution by approving the Amendment to the Constitution n.º 87.

Controversial Aspects Regarding The Non-Levy Of The State Vat (Icms) Upon Temporary Imports

The ICMS is a state value added tax, whose primary directives are set forth by the Brazilian Federal Constitution, and is governed, at the national level, by Supplementary Law 87/96.

Machado Associados

Decree No. 8,023/2013: Reduces To Zero The IOF Tax On Certain Foreign Exchange Transactions

Decree No. 8,023/2013, published on June 04, 2013, changed the Tax on Financial Transactions Regulation.

Decreto regulamenta incentivo fiscal à reciclagem e promove sustentabilidade

O Decreto nº 11.246, publicado no dia 10 de julho, regulamenta o incentivo fiscal à cadeia produtiva da reciclagem, instituído pela Lei nº 14.260/2021...

Documentação de transfer pricing é discutida em evento no KLA

O sócio Victor Polizelli iniciou a mesa-redonda abordando os objetivos e as diferenças da documentação para a definição dos preços de transferência

Governo federal publica MP que limita compensação tributária

A medida também traz a obrigação de que contribuintes declarem seus benefícios fiscais, isto é, são obrigados a informar à Receita Federal os incentivos que usufrui...

GSGA – Special Report – Brazilian Tax Review 02/2014 – February/March

On March 7, 2014, Brazilian Federal Tax Authorities issued a new Normative Ordinance (IN 1,455) regarding the withholding income tax on transactions between residents and nonresidents.

Gaia Silva Gaede Advogados

ICMS Convention No. 106/2017 - Taxation Of Digital Goods And Merchandise

ICMS Convention No. 106/2017 ("Convention"), published on October 5 in the Official Gazette, establishes ICMS collection procedures for transactions involving digital goods and merchandise...

IN 1397: O Balanço Fiscal, O Lucro Fiscal E Suas Consequências

Em 17 de setembro, foi publicada a Instrução Normativa da Receita Federal do Brasil ("RFB") nº 1.397/2013 ("IN 1397"), que trata do Regime Tributário de Transição ("RTT") previsto pela Lei nº 11.941/2009, cujo objetivo é neutralizar os efeitos fiscais das novas práticas contábeis estabelecidas pela Lei nº 11.638/07, que introduziu as normas contábeis internacionais (IFRS) no Brasil.

TozziniFreire Advogados

Law No. 7,182/2015: Implementation Of A State Tax Fee Related To The Control, Monitoring And Environmental Supervision Of Research Activities, Mining, And The Exploration And Production Of Oil And Gas – TFPG – At Rio De Janeiro Stat

Published on December 30, 2015 in the Official Gazette of the State of Rio de Janeiro, Law No. 7,182/2015 establishes the TFPG law concerning research activities, mining, exploration and oil and gas production...

Medida Provisória Lança O Programa Rota 2030, Com Novas Políticas Tributárias Para O Setor Automotivo

No dia 06 de julho de 2018 foi publicada a Medida Provisória nº 843 (MP 843) que institui o programa Rota 2030 destinado ao setor automotivo, prevê requisites obrigatórios ...

Veirano e Advogados Associados

PGBL/VGBL: An Option For Financial And Succession Planning

The main difference between PGBL and VGBL is how income tax is levied on such plans.

Candido Martins Advogados

PGFN Publica Portarias Com Novidades Sobre Transação Tributária E Uso De Prejuízo Fiscal

A Procuradoria Geral da Fazenda Nacional vem editando uma série de Portarias para regular programas de transação tributária.

PIS/COFINS Taxes – Financial Institutions – Exclusion Of Provisions For Non-performing Credits ("PCLD")

A law enacted in 2014 filled the gap and since 2015 there is no question that FIs are subject to PIS/COFINS on income derived from financial intermediation.

Velloza Advogados

PL do Carf, que aguarda sanção presidencial, restabelece o voto de qualidade

O Senado aprovou nessa quarta-feira (30/8) o Projeto de Lei nº 2384/23 (PL do Carf), que traz alterações relevantes para o processo administrativo fiscal.

Provisional Measure No. 685/2015: Creation Of The Program To Reduce Tax Litigation ("PRORELIT")

Both the application to participate in the PRORELIT and the payment have to be made by September 30, 2015.

Receita Federal considera que valores obtidos com descontos de multa e juros do Pert devem ser tributados

O questionamento é sobre a incidência do Imposto sobre a Renda das Pessoas Jurídicas (IRPJ), da Contribuição Social sobre

Veirano e Advogados Associados

Showing 761–780 of 1487 results

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