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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.

Welcome to the third edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in Brazil.

In May 2016, the Brazilian Federal Revenue Office (RFB) published tax ruling 63 on the application of the profit margins to be used in the calculation of the transfer price using the Resale Price Method – RPM.

In contrast to many European Countries and the US, Brazil has a considerably low taxation on succession. Inter vivos (donation) and Causa Mortis (succession) are regulated by the State, but are limited by Federal Legislation to eight per cent (8%).

We refer to the wrongful decision of the highest level of Brazil's tax administrative court (CSRF, Decision 9101-001.908 of May 13, 2014) against the deductibility for income tax purposes (IRPJ) of any royalties...

Sétimo encontro do ano sobre preços de transferência no KLA tratou de fiscalização e litígios internacionais; confira os e-books deste e dos demais eventos realizados sobre transfer pricing em 2024 e 2023

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.

A Procuradoria Geral da Fazenda Nacional ("PGFN") publicou a Portaria PGFN/ME nº 8.798/2022, que regulamenta o Programa de Quitação Antecipada de Transações...

On 05/08/2014, Rio de Janeiro State Decree No. 44.780/2014 was published in the Official Gazette.

With the mid-year recess ending, Brazil's Superior Courts are preparing to review certain notable tax thesis in the second half of 2024. Among the tax cases before the Federal Supreme Court (STF)...

O estado do Rio de Janeiro enfrenta uma das maiores crises econômicas de sua história.

Medida Provisória cria o Redata, que traz incentivos ao ecossistema de data centers, IA e soberania digital, combinando benefícios fiscais...

STJ julgará os Temas 1304 e 1312, que discutem a exclusão de tributos da base do IPI e a composição da base do IRPJ/CSLL no lucro presumido.

The Brazilian Internal Revenue Service has introduced two new tax settlement programs through Public Notices No. 9/2026 and No. 10/2026, offering taxpayers opportunities to resolve administrative tax disputes with significant discounts and flexible payment terms. These programs target different taxpayer categories based on debt size and business classification, with application deadlines set for October 30, 2026.

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.

The Brazilian Special Regime for Tax and Exchange Legalization has been enacted by Law 13,254 from January 2016, aiming to regularize resources, assets and rights with legal background, not declared or declared improperly, remitted or kept abroad, or even repatriated by Brazilian residents.