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...

Last October 14, the International Organization for Standardization - ISO published the standard ISO 37001 - the Anti-Bribery Management Systems

"On the 24th of October 2016, Brazilian tax authorities have issued a ruling (ADI/RFB 7/2016) determining the levy of Withholding Income Tax (WHT) and Contribution of Intervention on the Public Domain (CIDE), ..

Federal Law 13,428 was enacted in March 30th 2017 ruling the reopening of the Brazilian Special Regime for Tax and Exchange Legalization ("RERCT"), taking into consideration the success of its first version, which represented an extra revenue for tax authorities in 2016 of over BRL 45 billion.

Earlier this year, the CVM – the equivalent to the SEC in Brazil – had issued a regulation to forbid local funds from investing in bitcoins and other cryptocurrencies.

On the July 13, 2017, the CVM (Comissão de Valores Mobiliários) – the Brazilian equivalent to the Securities and Exchange Comission – issued Regulation 588, concerning the online offering of private companies' securities, more commonly known as equity crowdfunding platforms.

In the midst of the Covid-19 pandemic, Brazilian federal government enacted Law No. 14.026/20, establishing a new regulatory framework for basic sanitation in Brazil.

The creation of Law 12.846/2013, known as Anti-Corruption Law, was an undeniably important event in Brazilian history. Since its publication, great part of the companies, entrepreneurs and executives are trying to adapt to the new corporate reality introduced by said law, which aims at protecting national and foreign public administration, objectively attributing civil liability to legal entities.

Next October 18 will be held the New Energy Generation Auction A-6/2019, which, according to information from the Energy Research Company, broke the record of projects registered for energy auctions (more than 1,500 projects).

Gli Stati Brasiliani hanno pubblicato di recente un accordo per stabilire regole generali sulla tassazione di beni immateriali ai fini ICMS.

The year 2013 was over and the discussion about the possibility of issuing debentures by limited liability companies gained a new chapter with the proposal of PL 6322/13 by Deputy Carlos Bezerra, PMDB / MT

A MP 905/19 extinguiu a contribuição social de 10% ao FGTS, prevista no art. 1º da Lei Complementar nº 110/01. Essa contribuição servia como um "adicional" da multa de 40% devida quando da despedida sem justa ...

As an importer operating in Brazil you know how pricey bringing goods into the Country is, particularly in times of economic recession.

The Brazilian Federal Government sent to Congress, on June 25th 2021, a tax reform proposal focusing on income tax. The proposed bill (PL 2.337/2021) brings relevant changes related to Corporate Income Tax.

Taxation of Profits of Controlled Foreign Companies (CFC): Double Taxation Conventions must prevail over domestic rules.

It is well known that the constant increase in the number of Internet users has significantly changed various parts of the economy.

On March 7, 2014, Brazilian Federal Tax Authorities issued a new Normative Ordinance (IN 1,455) regarding the withholding income tax on transactions between residents and nonresidents.

This article aims to provide an overview of the tax aspects on international cost-sharing agreements, in view of the Brazilian legislation and some recent Private Letter Rulings issued by the local tax authorities.

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.

The Higher Chamber of the Administrative Tax Appeals Council ("CSRF") has recently ruled that the amortization of the goodwill derived from the acquisition of investments is a deductible expense from the Social Contribution on Net Profit ("CSLL").