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  • Article

    Government Raises Tax On Financial Institutions

    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.
    BrazilTax
    Rödl & Partner
    Rödl & Partner
  • Article

    Constitutional Amendment Modifies State VAT (ICMS) Taxation

    The Constitutional Amendment changed that rule, so the interstate rate (12%, 7% or 4%) is always applicable, regardless of the ICMS-taxpayer status of the destination customer.
    BrazilTax
    Rödl & Partner
    Rödl & Partner
  • Article

    Federal Supreme Court Modulates Decision Declaring The Benefit Of ICMS From State Of Paraná Unconstitutional

    Federal Supreme Court declared the Law 14.985/2006 from Paraná State unconstitutional.
    BrazilTax
    Rödl & Partner
    Rödl & Partner
  • Article

    Taxpayer On REFIS (Federal Tax Recuperation Program) Should Not Pay Attorney Fees

    The Superior Court of Justice (STJ) has come to an unanimous decision, that the taxpayer who joined REFIS in 2009 should not pay attorney fees, according to Law 13.043/2014, which reopened the federal installment program.
    BrazilLitigation, Mediation & Arbitration
    Rödl & Partner
    Rödl & Partner
  • Article

    Government Reduces To Zero PIS And COFINS Tax Rate Of Financial Revenues From Exchange Rate

    In May 20th, Decree 8.451/2014 was published, reducing to zero the PIS and COFINS tax rate on financial revenues by exchange rate.
    BrazilTax
    Rödl & Partner
    Rödl & Partner
  • Article

    Installment Payment Incentive Program In The Municipality Of São Paulo

    Tax debts shall be reduced in 85% of interest and 75% of penalty, if paid at once. In case of payment in installments, reduction shall be of 60% and 50%, respectively.
    BrazilTax
    Rödl & Partner
    Rödl & Partner
  • Article

    New Rules For Presumed Credits In The State Of Paraná

    As a remainder from the "port war" fought between the federated states after more taxpayers, for years the state of Paraná has granted presumed credits on State VAT levies on imports made in its territory.
    BrazilTax
    Rödl & Partner
    Rödl & Partner
  • Article

    State Tax Breaks Are Not Taxable By CIT, Administrative Court Decides

    Based on the thesis that tax breaks granted by federated states are investment aids, a company in the state of Rio Grande do Norte received a unanimous decision in its favour...
    BrazilTax
    Rödl & Partner
    Rödl & Partner
  • Article

    Judiciary Exempts Closed Corporations From Publishing Balance Sheets

    The publication of balance sheets of close corporations is provided in the Resolution No. 2 from the Board of Trade of the State of São Paulo (Jucesp).
    BrazilCorporate/Commercial Law
    Rödl & Partner
    Rödl & Partner
  • Article

    Provisional Measure Changes PIS/Pasep And COFINS Rates On Imports

    Only service imports remain with the previously defined rates – all operations with product imports now have increased rates.
    BrazilTax
    Rödl & Partner
    Rödl & Partner
  • Article

    Drastic Changes To Tax Break On Payroll Contributions Intended By The Federal Government

    Social security contributions have been one of the heaviest burdens on company operations in Brazil for decades.
    BrazilTax
    Rödl & Partner
    Rödl & Partner
  • Article

    Interview: Investing Successfully In Brazil

    After the technical recession (decline in the world economy in two consecutive quarters) in 2014, Brazil is currently in a stagnation phase.
    BrazilGovernment, Public Sector
    Rödl & Partner
    Rödl & Partner
  • Article

    Har Dere Utenlandske Ansatte Som Jobber I Norge?

    Norske selskaper som gir utenlandske oppdragstakere oppdrag i Norge, har plikt til å opplyse om oppdraget.
    NorwayEmployment and HR
    Seland | Rodl & Partner
    Seland | Rodl & Partner
  • Article

    Forslag Til Ny Husleielov – Hvilke Endringer Berører Deg Som Utleier

    Den 31. januar 2024 sendte Husleielovutvalget ut rapporten «Kontraktslengde og oppsigelsesvern i boligleieforhold» på høring.
    NorwayReal Estate and Construction
    Seland | Rodl & Partner
    Seland | Rodl & Partner
  • Article

    Åpenhet Om Aksjeeiere

    I en pressemelding 19. januar 2024 presenterte næringsminister Jan Christian Vestre en fempunktsplan for å skape større åpenhet rundt aksjeeierskap i norske aksjeselskaper.
    NorwayCorporate/Commercial Law
    Seland | Rodl & Partner
    Seland | Rodl & Partner
  • Article

    Renewable Energy 2023 - Practical Cross-border Insights Into Renewable Energy Law, Kazakhstan Chapter

    What is the basis of renewable energy policy and regulation in your jurisdiction and is there a statutory definition of ‘renewable energy', ‘clean energy' or equivalent terminology?
    KazakhstanEnergy and Natural Resources
    Unicase Law Firm
    Unicase Law Firm

Showing 1–16 of 16 results

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