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...
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...
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 second stage of the Tax Reform implementation is progressing rapidly in Congress, and final approval is expected very soon. There are also changes to the rules governing the Tax on Transfer Ca...
The measure establishes taxation on dividends to offset the loss of revenue resulting from the income tax exemption for those earning up to R$5,000 per month. By Rafael Maniero and Mauricio Nuc...
Bill that allows the Government to tax dividends starting in 2026 moves forward in the National Congress and is already being treated as a priority behind the scenes. By Rafael Maniero and Maur...
Already regulated, the Tax Reform changes the non-cumulativity system of consumption taxes. With the new rule, it is expected to eliminate the cascading effect of taxes and ensure the full adoptio...
Legislative decree immediately suspends the effects of recent presidential decrees that amended the rates and rules of the IOF. By Rafael Maniero and Mauricio Nucci. —Legale Overseas, no. 9...
Following the negative reaction to recent IOF changes enacted by decree at the end of May, the Federal Government corrects course and proposes, as a compensatory measure, new tax rules and an incr...
With immediate effect, the Brazilian Federal Government raises IOF rates and requires companies to quickly adapt. By Rafael Maniero. — Legale Overseas, 932. The Federal Government published...
