The Brazilian Federal Revenue Service extended for 180 days (i.e., until June 26, 2019) the deadline for non-resident entities to disclose their final beneficiaries, pursuant to IRS Normative

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

A Receita Federal estendeu por 180 dias (i.e., até 26.06.2019) o prazo para indicação dos beneficiários finais das entidades estrangeiras, conforme Instrução Normativa RFB nº 1863/18, publicada hoje.

RERCT - Voluntary Disclosure - VDP Brazil 2016.

The Brazil Belgium social security agreement signed in Brussels on October 4, 2009 entered into force on February 12, date of publication of presidential Decree No. 8,405/2015 in the official gazette.

Brazilian financial institutions will report information about U.S. customers’ accounts to the Secretariat of the Federal Revenue of Brazil.

Provisional Measure 675, published today, increases the rate of the Social Contribution on Net Profits payable by financial institutions from 15% to 20%.

The new decree reduced to zero the PIS and COFINS rates levied on the following financial income...

Na noite de domingo, dia 30/04, foi publicada a Medida Provisória n. 1.171 trazendo mudanças significativas na tributação das pessoas físicas relativamente a ativos detidos no exterior.

In addition to our e-Alert from 12/07/2015 about the Tax Amnesty program enacted by the Rio de Janeiro State, we inform that the enrollment term was extended until 03/29/2016, as stated by Decree No. 45.580/2016.

Os sócios Thiago Medaglia e Erlan Valverde, da área de Tributário, analisam em artigo ...

O especialista do KLA em Direito Tributário, Victor Polizelli, redigiu o artigo "Tributação de dividendos no Brasil: Propostas e questões para sua implementação", publicado na "Coleção Experiência Jurídica nos 30 anos da Constituição Brasileira".

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 deadline for settling federal tax debits with benefits ("Programa Litígio Zero"), initially established until March 31, was postponed until May 31, 2023.

Brazil's Executive Management Committee of the Foreign Trade Chamber has extended the 12% export tax rate on crude petroleum oils and bituminous mineral oils for an additional 60 days. The extension, formalized through GECEX Resolution No. 957/2026, maintains the tax structure previously established under Resolution No. 938/2026 and takes effect on September 8, 2026.

O governo federal publicou na semana passada a Medida Provisória n. 1.885 impondo restrições aos benefícios fiscais das subvenções.

Foi publicado o Edital PGDAU nº 5/2023 do Ministério da Fazenda, que instituiu a "Semana Nacional da Regularização Tributária".

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.

Locadores de imóveis não residenciais podem optar por IBS e CBS fixos em 3,65% até 31/12, mediante registro do contrato...

The Brazilian Federal Supreme Court has reached a majority decision on the constitutionality of penalties for companies distributing profits while carrying outstanding tax debts. The ruling establishes specific conditions under which such distributions are prohibited, creating new compliance requirements for corporate profit distributions. Companies must now carefully evaluate their tax positions before approving dividend payments and bonuses to shareholders and managers.