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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.

Provisional Measure 675/201, that will raise the Social Contribution on net Income (CSLL) of financial institutions from 15% to 20%, will be effective from September onwards.

December 31, 2015, was the last day in which the Withholding Income Tax ("WHT") exemption for cross-border payments for travel purposes was in effect.

On May 30th 2018, the Brazilian Congress enacted Law 13,670/2018, aiming to compensate the tax relief granted by the federal government on the diesel oil, as an outcome of the recent negotiations...

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.

Payment of the CIDE and IRRF may be made using credits of any federal tax managed by the Federal Revenue, except social security contributions (INSS).

During a judgment session held on October 8th, 2014, the Federal Supreme Court decided by seven votes to two that the ICMS tax does not make part of the COFINS tax base.

On Monday, August 18th, the Federal Supreme Court (STF) reached a majority vote to acknowledge the existence of general repercussion in a case discussing the incidence of social security contributions...

Foi publicado nesta semana o livro "Regulamento Do Imposto De Renda RIR 2021 – 24º Edição", que teve como um de seus autores o sócio da área de Direito Tributário, Luís Flávio Neto.

Brazil on November 13 published in its official gazette presidential decrees promulgating its income tax treaties with Trinidad and Tobago and Venezuela, years after they were signed.

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

Law No. 13,254/2016 was regulated by Normative Ruling No. 1,627/2016, which sets out the rules for the Special Regime for Monetary and Tax Regulation, the Brazilian voluntary disclosure program...

O sócio da área tributária, Luís Flávio Neto, participou nesta quarta-feira (07) de live no Instagram da Faculdade de Direito (FDV) e tratou sobre o Direito Tributário Internacional e os tribunais brasileiros.

Foi publicado em 22/11/2018 o Decreto no 9.580 que aprova o Regulamento do Imposto sobre a Renda e Proventos de Qualquer Natureza.

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.

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