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  • Article

    Mudança Faz Com Que Isenções Fiscais Possam Configurar Ato De Improbidade Administrativa (Lei Nº 8.429/92)

    Foi publicada no Diário Oficial da União, em 30 de dezembro de 2016, a Lei Complementar nº 157/2016...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Normative Ruling No. 1,658/2016: Update Of The List Of Countries Or Premises With Favorable Taxation And Privileged Tax Regimes

    On September 14, 2016, Normative Ruling No. 1,658/2016 was published.
    BrazilTax
    Mayer Brown
    Mayer Brown
Article

Opinion No. 7698/2021/ME: Guidelines For Brazilian Federal Revenue Dept. Regarding STF's Ruling On ICMS Exclusion From PIS/COFINS Calculation Basis

On May 26, 2021, Order PGFN No. 246 was published, approving SEI Opinion No. 7698/2021/ME from the Attorney General's Office of the National Treasury (PGFN), which contains the guidelines for the...
BrazilTax
Mayer Brown
Mayer Brown
  • Article

    Ordinance PGFN/RFB No. 550/2016: Consolidation Of Social Security Debts Included In The Special Installment Program

    On April 12, 2016, Ordinance PGFN/RFB Nº 550/2016 was published in the Official Gazette, establishing the terms and procedures to be adopted for the consolidation of social security debts included in the so-called "REFIS da Copa" special installment program...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    PIS E COFINS Sobre Receita Financeiras: STF Entende Que A Discussão Não É Constitucional

    Em decisão monocrática publicada dia 23 de agosto de 2016, a Ministra Rosa Weber concluiu não ser competência do STF analisar o restabelecimento da cobrança de PIS e COFINS sobre receitas financeiras, realizado através do Decreto nº 8.426/2015.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    PM No. 694/2015: Change In The Rules Applicable To Interest On Equity; Suspension Of Tax Benefits Provided Under Law 11,196/2005 (The So-Called "Lei Do Bem" In Portuguese); And Increase Of The Rates Relating To PIS-Importation And COFINS-Importation

    Provisional Measure No. 694/2015 was published on September 30th, 2015, with the purpose of changing the following tax rules:
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Provisional Measure No. 692/2015: Creation Of Progressive Rates For Income Tax Levied On Capital Gains And Amendments To The Program To Reduce Tax Litigation ("PRORELIT")

    the deadline to opt for the inclusion of debts in the program was postponed to October 30th, 2015
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Resenha Tributária - Julho De 2022

    Bem-vindo(a) à edição de Julho de 2022 da Resenha Tributária, nossa newsletter sobre novidades tributárias no Brasil.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    SEFAZ Resolution No. 94/2017: Deadline Extended to File Information regarding Tax Benefits in State of Rio de Janeiro

    On July 07, 2017, SEFAZ Resolution No. 94/2017 was published, extending the deadline to file information regarding the tax benefits and tax exemptions in the State of Rio de Janeiro...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    State Law No. 10,439/2015: Tax Amnesty Program Of The State Of Espírito Santo

    On November 19, 2015, State Law No. 10,439/2015, approved by the Governor of the State of Espírito Santo, was published in the Official Gazette, establishing a tax amnesty program...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    State Of Rio De Janeiro Decree No. 44,974/2014: Extension Of Deadline For Adherence To Tax Debt Payment Program (Tax Amnesty Program)

    he Decree extends until November 30,2014,the deadline to enroll in the Tax Debt Payment Program for the State of Rio de Janeiro.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Statement Of Brazilian Funds Located Overseas - CBE

    In accordance with Circular No. 3.624 of 2013 of Brazilian Central Bank, the return related to December 31th , 2014 must be submitted between February 18th and April 06th 2015.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Superior Tribunal De Justiça Julga Base De Cálculo Do ICMS Na Venda De Medicamentos A Hospitais

    Na sessão de julgamentos do STJ do dia 23 de fevereiro de 2016 três dos cinco ministros da 1ª Turma do STJ votaram a favor da utilização de uma base de cálculo de ICMS diferenciada nas vendas de medicamentos a hospitais.
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Tax Benefits May Become Misconduct In Public Office Due To Amendment Of Law No. 8.429/92

    On December 30 2016, Complementary Law No. 157/2016 was published in the Official Gazette of the union, modifying Complementary Law No. 116/2003...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Unconstitutionality Of ICMS Tax Rate Higher Than 17% In Electricity And Telecommunications Transactions

    On November 22, 2021, the Brazilian Supreme Court ("STF") ruled RE 714139 (Theme No. 745 with general repercussion) and decided that the increased ICMS rate levied on transactions with electricity...
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    Urban Property Tax May Include Environmental Parameters For Its Calculation

    Brazil's Senate is discussing an amendment to the Federal Constitution, No. 13/19, that aims to modify article 156. If the bill is enacted into law
    BrazilTax
    Mayer Brown
    Mayer Brown
  • Article

    ANAC abre Audiência Pública sobre transporte de cadáveres em aeronaves civis

    A proposta alvo da Audiência nº 19/2018 é resultado da edição da Resolução nº 33/2011, da Diretoria Colegiada da Agência Nacional de Vigilância Sanitária.
    BrazilTransport
    Mayer Brown
    Mayer Brown
  • Article

    ANTAQ's Auctioning Of Cargo And Passenger Port Terminals

    The National Agency for Waterway Transportation ("ANTAQ") has rescheduled Auction numbers 1, 2, 3 and 4 of 2016 related to port terminal areas in the State of Pará to June 10...
    BrazilTransport
    Mayer Brown
    Mayer Brown
  • Article

    ANTAQ abre Audiência Pública sobre licitação de áreas no Porto do Itaqui (MA)

    A Agência Nacional de Transportes Aquaviários – ANTAQ abriu, no dia 1º de julho de 2019, Audiência Pública nº 06/2019.
    BrazilTransport
    Mayer Brown
    Mayer Brown
  • Article

    ANTAQ Consolidates Its Position Regarding FSRU Regulation

    On August 20, 2019, Brazil's National Agency for Waterway Transportation (" ANTAQ") published Resolution No. 7,117 on the operation of Floating Storage and Regasification Unit ("FSRU") vessels used for regasification.
    BrazilTransport
    Mayer Brown
    Mayer Brown
  • Showing 461–480 of 15910 results

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