Brazil: Corporate Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Taxation Of Dividends: Understanding The Impacts Of Bill 1087/2025

The new proposal foresees conditional exemptions and imposes a Minimum Income Tax for high incomes, but raises doubts about its complexity...

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Koury Lopes Advogados

G20 Floats Global Minimum Wealth Tax Idea

The Group of 20 (G20) countries is exploring plans for a global minimum wealth tax that would apply to the world's 3,000 billionaires.

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Cayman Finance

Overview Of Brazilian Goodwill Tax Amortization

The amortization of goodwill paid for the acquisition of equity interest in a Brazilian target company stands out as the most relevant tax incentive when speaking of M&A transactions in Brazil.

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Levy & Salomao Advogados

Main Issues On The Brazilian Income Tax Reform Bill As Approved By The Chamber Of Deputies

The Brazilian Federal Government sent to Congress, on June 25th 2021, a tax reform proposal focusing on income tax. The proposed bill (PL 2.337/2021) brings relevant changes related to Corporate Income Tax.

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Gaia Silva Gaede Advogados

Committee Established For Federal Revenue's Cooperative Compliance Program ("Confia")

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Mayer Brown

Newsletter – Novembro/20 | Direito Tributário

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Koury Lopes Advogados

KLA É Destaque No Guia Transaction & Deals 2021 Do Leaders League

Brazil Commercial

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Koury Lopes Advogados

Who's Who Legal Brazil 2019 contempla 28 profissionais do Veirano com 38 reconhecimentos

Brazil Law Performance

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Veirano e Advogados Associados

Corporate Tax Comparative Guide

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Koury Lopes Advogados

Tributação e Responsabilidade - Do Influenciador Digital e Das Empresas

Brazil Media & IT

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Bichara e Motta Advogados

Brazilian Federal Revenue Enacts New Regulation Over Corporate Taxpayers Enrollment And Ultimate Beneficial Owner (UBO)

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Araujo e Policastro Advogados

Alert: Non Resident Company – Extension Of Deadline To Disclose The Beneficial Ownership To The Brazilian IRS

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Kincaid | Mendes Vianna Advogados

Empresas Estrangeiras – Extensão de prazo para indicação do Beneficiário Final perante a Receita Federal

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Kincaid | Mendes Vianna Advogados

Santos Bevilaqua Newsletter – July 2018

Brazil Insurance

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Santos Bevilaqua Advogados

Provisional Measure Limits The CDE Budget And Creates Rebalancing Mechanism

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Mayer Brown

Brazilian Trademark And Patent Official Fees To Increase Substantially! Up To 49% Increase In Some Categories!

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Chang Tsi & Partners

Receita Federal publica novos editais com condições facilitadas para quitação de débitos tributários

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Koury Lopes Advogados

Tax Law Highlights – The Repetro In The Tax Reform Context (Video)

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Mayer Brown

STF e STJ: confira agenda de julgamentos de temas tributários

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Koury Lopes Advogados

Governo Federal Edita Medidas Para Instituir O Programa Rota 2030

Na última sexta-feira, dia 06/07/2018, foi publicada a Medida Provisória nº 843/2018, que instituiu o programa Rota 2030 a fim de fomentar a indústria automobilística.

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TozziniFreire Advogados

CARF Julga Caso de Subvenção de ICMs No Contexto Da LC Nº 160

Em contraponto à decisão de sobrestar os casos sobre a matéria até o final de 2018, prazo-limite determinado no artigo 3º da Lei Complementar (LC) nº 160/2017 para que os estados encaminhem ao Conselho Nacional...

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TozziniFreire Advogados

Prohibition On The Offset Of Corporate Income Tax Anticipation Debts

On May 30th 2018, the Brazilian Congress enacted Law 13,670/2018, aiming to compensate the tax relief granted by the federal government on the diesel oil, as an outcome of the recent negotiations...

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Gaia Silva Gaede Advogados

La complejidad hace que la legislación fiscal de Brasil sea un reto

La complejidad de Brasil en materia de sus regulaciones tributarias lo diferencian de otros países, no solo en la región, pero en comparación con el resto del mundo.

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TMF Group BV

Justiça Federal do Rio de Janeiro suspende a restrição da in RFB N° 1.765/2017

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TozziniFreire Advogados

Brazilian Tax Review – Janeiro/Fevereiro 2018

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Gaia Silva Gaede Advogados

Brazilian Tax Review – January/February 2018

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Gaia Silva Gaede Advogados

Brazilian Government Establishes The Tax Regularisation Programme (PRT)

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Noronha Advogados

A Receita Federal Esta Autuando As Empresas Por Distribuição De Lucros Ou Dividendos Quando Hà Dèbitos Fiscais Não Garan

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Viseu Advogados

Brazilian Tax Highlights

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Cascione, Pulino, Boulos & Santos Advogados

BRAZILIAN TAX REVIEW – October 2017

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Gaia Silva Gaede Advogados

Medida Provisória nº 795/2017 e Decreto nº 9.128/2017: mudanças no tratamento tributário das atividades de exploração e desenvolvimento de petróleo e gás natural e prorrogação do prazo do REPETRO até 2040

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Mayer Brown

Provisional Measure No. 795/2017 And Decree No. 9,128/2017: Alterations In Tax Treatment Of Oil And Natural Gas Exploration And Development Activities And Extension Of REPETRO´S Term Until 2040

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Mayer Brown

BRAZILIAN TAX REVIEW – April 2017

Brazil Strategy

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Gaia Silva Gaede Advogados

BRAZILIAN TAX REVIEW – October 2017

Topics discussed: ICMS Tax War May be Coming to an End; Tax Reform Under Discussion; Reintegra Benefit Reduced to 2% in 2018; Brazil and Japan Sign a Mutual Cooperation Agreement...

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Gaia Silva Gaede Advogados

Medida Provisória nº 795/2017 e Decreto nº 9.128/2017: mudanças no tratamento tributário das atividades de exploração e desenvolvimento de petróleo e gás natural e prorrogação do prazo do REPETRO até 2040

Em resumo, dentre as novidades trazidas pela MP nº 795/2017, verifica-se.

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Mayer Brown

Provisional Measure No. 795/2017 And Decree No. 9,128/2017: Alterations In Tax Treatment Of Oil And Natural Gas Exploration And Development Activities And Extension Of REPETRO´S Term Until 2040

In addition to MP 795/2017, also published on August 18, 2017was Decree No. 9,128 ("Decree"), which extended the term of REPETRO up to December 31, 2040.

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Mayer Brown

BRAZILIAN TAX REVIEW – April 2017

In 2016, the Brazilian Government created a program to legalize undeclared foreign assets held by Brazilian taxpayers abroad.

Brazil Strategy

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Gaia Silva Gaede Advogados

Brazilian IRS Defines The Concept Of Substantial Economic Activity And Amends The List Of Privileged Tax Regimes And Low Tax Jurisdictions - Inclusion Of Austria And Ireland

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Trench Rossi Watanabe Advogados

Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And Austria

Decree 78,107, published on July 23, 1976, contains the text of the Bilateral Income Tax Treaty signed by Brazil and Austria.

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TozziniFreire Advogados

Provisional Measure No. 694/2015 Is No Longer Valid

Provisional Measure No. 694, enacted on September 30, 2015, is no longer valid, in view of the expiration of the deadline for its conversion into law.

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Trench Rossi Watanabe Advogados

PRORELIT, CSLL Within International Treaties And Tax Planning Statements: Conversion Of Provisional Measure No. 685/2015 Into Law No. 13,202/2015

On December 8, 2015, law No. 13,202 was published, as a result of the conversion of Provisional Measure No. 685/2015 into law.

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L O Baptista Advogados

MP 685 Contradicts Numerous Recommendations Of BEPS Action Plan

A Medida Provisória 685/2015 cria, para o sujeito passivo, a obrigação de declarar à Receita Federal o conjunto de operações realizadas no ano-calendário anterior que envolvam atos ou negócios jurídicos que acarretem supressão...

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Souto Correa Cesa Lummertz & Amaral

CSLL Payable By Financial Institutions Increased From 15% To 20%

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Barbosa, Mussnich & Aragao Advogados

Federal Supreme Court Ruled Constitutional The Collection Of IOF On The Transfer Of Shares Of Public Companies

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Mayer Brown

Highlights Of The Month - May 2015

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Barbosa, Mussnich & Aragao Advogados

Research And Development (R&D) Tax Incentives In Brazil

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Siqueira Castro Advogados

The Netherlands Are Back Into The Brazilian List Of Privileged Fiscal Regimes

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TozziniFreire Advogados

Memorando: Terceiro Setor, Cultura E Responsabilidade Social - 22 De Dezembro De 2015

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Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

Rules No. 1,594/2015 And 1,595/2015: Amendments To The Rules Relating To Digital Accounting Bookkeeping (ECD) And Tax Accounting Bookkeeping (ECF)

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Mayer Brown

Terceiro Setor, Cultura E Responsabilidade Social - 14 De Julho De 2015

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Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

Lei Nº 13.097/15, Resultado Da Conversão Da MP Nº 656/14

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Bichara Barata & Costa Advogados

Informativo Legal 163

Brazil Commercial

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Bichara Barata & Costa Advogados

Decreto Nº 8.426/15: Governo Federal Restabelece Cobrança De PIS/COFINS Sobre Receitas Financeiras

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Bichara Barata & Costa Advogados

Companies In Brazil Have Less Than Two Months To Meet New ICMS Compliance Deadline

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TMF Group BV

IRPJ, CSLL, PIS And COFINS Under Law 12973/14 And Normative Instruction RFB 1515/14

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Machado Associados

Federal Superior Court Will Judge The 10% Additional FGTS Amount

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Demarest

PIS/Cofins – Receitas Financeiras – Decreto 8.426/2015 – Alterações (Decreto 8.451/2015)

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Bichara Barata & Costa Advogados

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