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The Higher Chamber of the Administrative Tax Appeals Council ("CSRF") has recently ruled that the amortization of the goodwill derived from the acquisition of investments is a deductible expense from the Social Contribution on Net Profit ("CSLL").

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.

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.

The Brazilian Superior Court of Justice will rule on three critical tax matters on August 20, 2026, addressing whether ICMS differential rates, supplier bonuses, and PIS/Cofins on imports to the Manaus Free Trade Zone should be included in PIS and Cofins calculation bases. These decisions will have binding effects on all similar cases and could significantly impact companies subject to these tax obligations.

Real Estate, M&A and Corporate Law, Tax Litigation, Merger Control, Banking & Finance, Tax Advisory, Private Equity & Funds, Labor Advisory e Environmental Law.

A análise examina como a demora no julgamento do Tema 118 pelo STF, que trata da inclusão do ISS na base de cálculo do PIS e Cofins, afeta a segurança jurídica tributária no Brasil. Com quase dois anos de espera e milhares de processos suspensos, o caso ilustra os efeitos práticos do poder de pauta presidencial sobre contribuintes e a União.

The Brazilian Internal Revenue Service released on 03/05/2015 a report with the outcome of federal tax inspections carried out during the year of 2014.

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.

On May 20, 2015, the federal government published Decree 8.451, which (i) zero-rates the social contributions PIS and COFINS attaching to gains resulting from fluctuations in foreign exchange rates...

Provisional Measure no. 627, published on Nov. 11, 2013, brought considerable changes to the tax legislation.

The provisional measure will come into effect on September 1, 2015.

Além disso, a MP nº 694/15 majorou de 15% para 18% a alíquota do IRRF aplicável sobre os JCP pagos ou creditados aos sócios ou acionistas das aludidas pessoas jurídicas.

Brazil's Provisional Measure No. 1,399/2026 introduces phased implementation of Excise Tax rates for 2027, establishing varying tax rates across multiple product categories including vehicles, alcoholic beverages, tobacco products, and extracted minerals. The measure implements sustainability-based adjustments for vehicles and provides zero-rate exemptions for sustainable transportation options, while setting specific rates for imports through adjustment factors.

This weekly bulletin from Mayer Brown's Brasília litigation team highlights critical cases scheduled for judgment by Brazil's Supreme Federal Court, Superior Court of Justice, and Federal Court of Accounts, alongside key legislative votes in the Chamber of Deputies and Federal Senate.

A Receita Federal está autuando empresas que realizaram distribuição de lucros e que possuem débitos fiscais em aberto sem garantia.

The State of Espírito Santo has launched Parklog Sul Capixaba, a BRL 25 billion logistics ecosystem designed to transform southern Brazil into a major hub for foreign trade and industrial development. With strategic ports, railways, and export processing zones, the program combines federal and state tax incentives to attract private investment, while navigating Brazil's ongoing consumption tax reform that will fundamentally reshape regional competition for capital.

No contexto de buscar equilibrar as contas públicas, o Governo Federal publicou a Medida Provisória nº 694 na edição extra do Diário Oficial de 30 de setembro de 2015, a qual, entre outras disposições...

Como já era esperado, foi publicada hoje no Diário Oficial da União ("DOU") a Lei nº 13.169, de 6 de outubro de 2015, que, entre outras disposições, majora a alíquota da Contribuição Social sobre o Lucro Líquido...