Publications
Law 13,169/2015: increasing of CSLL rate
It was published in the Oficial Gazette, on Thursday, October 7, 2015, Law 13,169/2015, which is the provisional measure 675/2015 conversion into law.
Supreme Court modifies its understanding regarding the tax substitution regime
The Full Court of the Supreme Court ("STF") analyzed the Extraordinary Appeal No.
Provisory Law raises
Income Tax rate for capital gains earned by individuals and changes.
State of Rio de Janeiro approves friendly notification of charge before beginning a tax procedure
Law No.
Optional regime concerning tax reduction on payroll and increase of rates of Social Security Contribution on Gross Revenue
On August 31st, 2015, Law No.
PAY ATTENTION TO FATCA
On September 30th, 2015, the Brazilian Internal Revenue Service and the United States Internal Revenue Service will begin to exchange information on accounts held by Brazilian individuals and entities in the United States and information on accounts held by American individuals and entities in Brazil.
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