Brazilian legislation on the taxation of investments abroad will undergo major changes if Bill 4.173/23 is approved in its entirety. These changes could impact the way Brazilian investors and companies operate and invest in assets outside the country.
Legal framework for guarantees, which changes the rules for taxing non-resident investments, is approved by the House of Representatives and goes to presidential sanction.
Ordinance changes rules of analysis and makes it more difficult to obtain exemption from issuing of Tax Infraction Notices.
Approved by the Senate, a bill of law that regulates the subject will be voted on by the House of Representatives. Legislative amendments aim to maintain the non-cumulativeness method and the enjoyment of tax benefits.
The Federal Government have announced the postponement, but are yet to release the new date of the obligation, which should coincide with the replacement of GFIP by DCTFWeb.
STF defines that the fee charged by insurance companies are subject to the incidence of these taxes.
The STJ's understanding on suspension of protest and registration in Cadin in tax foreclosures guaranteed by performance bond or bank guarantee.
An analysis of Bill 2,384/23 and ADIs 6,399, 6,403, and 6,415.
Text approved is the substitute of the rapporteur and will now be submitted to the analysis by the Senate.