New rules affect cash flow, credit utilization and the tax routine of companies. By Nicolle Alcântara Legale Overseas, no. 983. On April 30, 2026, the regulations for the Tax on Goods and...
The authority states that transparent LLCs owned by non-residents in the United States are considered entities established in a privileged tax regime, which triggers the annual incidence of person...
The regulation clarifies the operational elements of tax obligations related to the calculation and payment of the additional CSLL, applicable to multinational companies. By Rafael Maniero L...
This may be the last opportunity for companies that have not yet filed claims challenging the levy of social security contributions on the 13th salary paid during indemnified notice. By Larissa...
Complementary Laws No. 214 of 2025 and No. 227 of 2026 redefine the criteria applicable to property taxes, bringing direct impacts to taxpayers, estate planning, and real estate transactions as ea...
Decision by the Federal Regional Court of the 3rd Region (TRF‑3) recognizes the unconstitutionality of the increase in IRPJ and CSLL tax burdens for companies opting for the presumed profit regime...
The Brazilian transitional financial compensation regime aims to gradually absorb the economic impacts arising from the discontinuation of state ICMS tax incentives. By Nicolle Alcântara and Ma...
This may be the last opportunity for companies that have not yet filed lawsuits regarding the theses included in the February 2026 trial agenda to safeguard their right to the reimbursement of amo...
Approved at the end of 2025, the law reduces tax incentives and affects Corporate Income Tax (IRPJ), the Social Contribution on Net Profit (CSLL), the Presumed Profit Regime, Interest on Equity (J...
With the enactment of the new law, taxpayers will have the opportunity to update the value of movable and immovable assets by paying taxes at reduced rates. The deadline to join the new special re...
The changes introduced by Complementary Bill 108/2024 significantly modify the tax base of the Tax on Causa Mortis and Donation Transfers of Property and Rights (ITCMD), impacting estate and succe...
