Publications
Interpretation of the Irs is favorable to taxpayers, because it recognizes the application of the exemption regime on capital gains earned in the conversion of investment made based on Resolution CMN No. 4373/14 for foreign direct investment, regulated by Law No. 4,131/62.
Application of the new methodology still depends on the positions of the chairman of the body and a counselor to be appointed.
The collection of funds should be intended for the originally established purpose, and shall not be provided to the general cost of public administration
Created by Law No. 14,130, Investment Funds in Agroindustrial Production Chains provides for tax benefits for investors, such as exemption from withholding income tax.
Applied methodology uses economic, financial, and transactional data to define indicators that allow a better evaluation of voluntarily registered participants, especially in relation to potential loss in their portfolios.
Resolution 394/21 establishes rules for cooperation and direct communication with foreign insolvency courts.
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