458 results found

A Instrução Normativa n.º 1.415/13 disciplina quais tratamentos aduaneiros podem ser utilizados no REPETRO (regime aduaneiro especial de exportação e de importação de bens destinados às atividades de pesquisa e de lavra das jazidas de petróleo e de gás natural), bem como a quais bens tal regime pode ser aplicado.

O Superior Tribunal de Justiça (STJ) decidiu que as opções de compra de ações concedidas a administradores e empregados tem caráter mercantil e não remuneratório.

O sócio de Tributário Victor Polizelli teve artigo publicado no portal de notícias JOTA, abordando a norma da CVM (Comissão de Valores Mobiliários) que obriga...

In September 2015, the Brazilian federal government proposed a new rule increasing the income tax rates applicable to capital gains payable by certain taxpayers from a transfer or sale of assets or rights.

Upon the enactment of Law 9876/99, of November 26, 1999, a part of the system of social contribution payable by companies was modified, and one of the contributions payable by companies was fixed at 15% of the invoice for services rendered by work cooperatives ...

On July 11, 2024, the Brazilian federal government published Federal Decree No. 12,106/2024, regulating the tax incentive for the recycling productive chain established by Federal Law No. 14,260/2021...

O Brasil conseguiu ontem vitória parcial em uma disputa de três anos com a União Europeia e o Japão, travada na Organização Mundial do Comércio (OMC).

On Wednesday (December 20), the Senate approved the Provisional Rule (MP) 1185, which determines the taxation of government subsidies by Income Taxes (IRPJ/CSLL)...

The measure also imposes an obligation on taxpayers to declare their tax benefits, meaning they are required to inform the Federal Revenue Service of the incentives they enjoy, as well as the corresponding amount of tax credit

On September 22, Provisional Measure No. 692/2015 was published in the Official Gazette, amending certain rules on (i) the income tax payable on capital gains and (ii) the Program of Tax Litigation Reduction - PRORELIT.

The Superior Court of Justice (STJ) started the judgment of Special Appeals 1.767.631 and 1.772.470, representative of theme no. 1008, with binding effects.

O sócio de Direito Tributário Victor Polizelli teve artigo publicado no jornal Valor Econômico, onde abordou o imposto mínimo global proposto pelo Pilar 2.

Curso com o advogado Luís Flávio Neto, de Direito Tributário, aborda impactos da reforma tributária no mercado de capitais, com foco em fundos, M&A, valuation e operações financeiras

Private Letter Ruling No. 21/2024 requires withholding income tax (IRRF) on the donation and succession of fund units, contrary to Law No. 9,532/1997.

On March 18, 2022, Law 14,148 of May 3, 2021 was republished, to introduce certain provisions that had been vetoed in the original publication.

Brazilian Government extends the REPETRO until 2040 and changes tax rules pertinent to the taxation of the oil and gas industry Decree No. 9,128/2017...

On February 10, 2021, the National Treasury Attorney's Office published Ordinance no. 1,696 setting the conditions for negotiation of outstanding federal tax debts due from March to December 2020...

On June 12, 2015, State Law No. 7.020/2015 was published in the Official Gazette after approval by the Governor of the State of Rio de Janeiro.