As of June 13, 2013, the Brazilian Government reduced to zero the Tax on Bonds and Securities

Brazilian federal government increases the income tax rates levied on capital gains realized by individuals and the withholding income tax levied on interest on equity due or payable by Brazilian legal entities to equity holders.

The presidency of Brazil published Provisional Measure 1.171/2023 on Sunday, April 30, which imposes income tax on controlled foreign (non-Brazilian) corporations owned by Brazilian tax residents.

Decree No. 8,463/2015 regulated the tax measures relating to the Olympic and Paralympic Games to be held in Brazil in 2016.

Brazilian tax authorities ("RFB") clarified today that, in relation to Austria, the inclusion in the so-called "gray list"...

STJ ruled that stock option plans are not considered compensation for personal income tax purposes; taxation will occur only upon the sale of the shares.

Os advogados da área Tributária, Luís Flávio Neto e Bianca Colnago, tiveram artigo publicado nesta quarta-feira (06) pelo Conjur.

On April 29, 2016, Interpretative Declaratory Act RFB ("ADI") No. 03/2016 was published in the Official Gazette, where it outlined the effects of Sections 1 and 2 of Law No. 13,259/2016...

O Projeto de Lei de Conversão (PLV) nº 27, fruto da Medida Provisória 692, de 22 de setembro de 2015, foi aprovado pelo Senado em sessão plenária de 23 de fevereiro de 2016 e remetido para sanção presidencial.

A Medida Provisória nº 692 dispõe que o ganho de capital auferido por pessoas físicas fica sujeito às seguintes alíquotas...

Clique aqui e leia o Boletim Tributário na íntegra.

Projeto de Lei nº 10.638/2018: nova tentativa do Governo Federal de alterar a tributação de fundos de investimento

On June 25, 2021, the Ministry of Economy delivered to the National Congress the 2nd phase of the Executive Tax Reform, which proposes relevant changes to the tax legislation related to the individual tax income...

On April 15, 2014, the Brazilian National Congress approved Provisional Measure No. 627 of November 11, 2013.

The Internal Revenue Service of the United States issued Notice 2014-21 stating that virtual currencies such as bitcoins will be treated as property.

STJ decidiu que os planos de stock option não são considerados remuneração para fins de imposto de renda da pessoa física, a tributação ocorrerá apenas na venda das ações

In a recent decision, the Second Chamber of the Superior Court of Justice (STJ) understood that the exclusion of the income tax exemption in cases where the taxpayer uses the capital gains to pay off...

Over the past few months, the Brazilian government has been increasing several taxes in order to restore the Country's finances.

On 22 September 2015 the Brazilian Government published Provisional Measure 692 which creates a progressive regime for income tax due on capital gains realized on the sale of assets and rights by individuals.

Law No. 13,259/2016, which resulted from the conversion into Law of Provisional Measure No. 692/2015, was published in the Official Gazette on March 17, 2016.