Tagged with: Tax

Brazil needs to increase liquidity and establish taxation to let gas swap contracts unlock constraints on biomethane trade, industry observers said. Check out the full story. (Argus -...

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Our eBook provides detailed insights into the new legislation on the subject. Published on January 10, 2024, Law No. 14.801/24 introduces a new type of debenture in the infrastructure sector, with specific tax benefits and significant...

Elected as a national priority, the tax reform will unify the main taxes on consumption in order to improve Brazil's business environment and boost its economic growth. To help you understand the changes and the impact of these transformations on...

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The Secretariat of Finance and Planning of the State of São Paulo (Sefaz/SP) republished, on August 9, the SRE Ordinance 52/23, which amended the regulation of requests for special regimes provided for in articles 479-A and 489 of the ICMS...

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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...

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The agenda of the moment is undoubtedly the tax reform. Despite the wide-ranging debate on the subject in recent years, the most recent discussions in the National Congress make it clear that the proposal, in addition to lacking definitions on how...

On October 3, 2023, the Brazilian National Congress approved the bill of law n. 4,188/2021 (known as the “legal framework of guarantees”) that among other changes, modified the legal requirements for the application of 0% Withholding Income Tax...

The Labor Reform (Law 13.467/17) changed, among other points, rules on the breaks for rest and feeding during the working day. Before the Labor Reform, in force since November 11, 2017, there were discussions about whether the payment resulting...

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The discussion on the (non) taxation of revenues arising from investment subsidies granted by Brazilian states to taxpayers has recently taken on new contours with the judgment of Theme 1,182 by the Superior Court of Justice (STJ). The...

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The State Treasury Office of the State of São Paulo published, on July 31, SRE Ordinance 51/23, which repeals CAT Ordinance 115/14, which may represent a setback in relation to the measures already in place for the exemption from the issuing of...

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In the judgment of the Direct Action for Constitutionality[1] 49 (ADC 49), the Supreme Constitutional Court (STF) ruled that the levy of ICMS on transfers between establishments of the same entity is unconstitutional. According to the judgment,...

Brazil introduced Provisional Measure No. 1152 on December 29, 2022, updating its transfer pricing rules to align more closely with international standards, especially as the country evaluates its integration with the OECD. The new rules, which...

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Section 1, paragraph 1, of Law 9,873/99, establishes a limitation "in the administrative proceeding, paralyzed for more than three years, pending judgment or order”, determining its ex officio cancelation. In the scope of tax law, reaching the...

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The Supreme Court concluded, on June 12, the trial of motion for clarification filed in the extraordinary appeal 400,479 (RE 400,479), whose objective was to define the scope of the concept of billing for companies in the insurance sector in the...

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In recent years, although the Superior Court of Justice (STJ) has established theories on the use of performance bonds or bank guarantee as security in tax litigation, taxpayers still face legal uncertainty regarding the effects of presenting...

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One of the first measures adopted by the new government, in January of this year, was the promulgation of Executive Order 1,160/23, which reinstated the casting vote as a tiebreaker criterion in judgments by the Administrative Council for Tax...

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The House of Representatives approved, in plenary session on July 7, the Bill of Law 2.384/23, which resumes the casting vote at the Administrative Tax Court (Carf). The approved text is the replacement suggested by the rapporteur, Mr Beto Pereira...

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The Tax Reform was elected as a priority to unlock Brazil's economic growth and improve the business environment. The proposal already approved in the House of Representatives seeks to unify the main consumption taxes and create a simpler and...

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The House of Representatives approved, on March 30, Executive Order 1,152/22, which amends the legislation of the Corporate Income Tax (IRPJ) and the Social Contribution on Net Profits (CSLL) to provide for transfer pricing rules. The approval...

The Federal Revenue Service of Brazil (RFB), through its General Coordination of Taxation (Cosit), published, on April 12, the Private Letter Ruling Cosit 85/23 (SC Cosit 85/23), to determine the limits of the restriction on the use of tax Net...

Tax

Swap operations could unlock Brazil’s RNG

Ebook: New Infrastructure Debentures: Understanding Law No. 14.801/24

Ebook: Essential guide to the consumption tax reform: main changes and impacts for your business

State of São Paulo changes regulation of special regime

Ebook: Bill of law 4,173/2023: changes in the tax treatment of offshore assets in Brazil

What about startups in the Tax Reform?

FIP: change in the tax regime for non-resident investors

Labor Reform and taxation

Clash over taxation of investment subsidies

New norm for exemption from Tax Infraction Notices in SP

ICMS on the transfer of products between establishments of the same entity

Ebook: MP 1152 – New transfer pricing rules

Statute of limitations of customs charges

Calculation basis of PIS and Cofins for the insurance sector

Use of judicial performance bond and bank guarantee

New developments on the casting vote with the Carf

House of Representatives approves resumption of the casting vote at Carf

Ebook: Tax Reform on consumption

MP 1,152/22 is approved by the House of Representatives

Impacts of SC Cosit 85/23 on corporate taxation

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