When the Federal Supreme Court (STF) finally concluded the judgment of the so-called “thesis of the century” (ICMS (state tax) exclusion from the PIS/COFINS (revenue tax) calculation basis) celebrations were on course. Either because the decision was favorable to taxpayers, or because the debate of more than 20 years had...
PUBLICATIONS
During our last weekly lawyers meeting, my partner Renata, in charge of distributing the monthly articles among the lawyers, commented that she would write the month of July (previously assigned to me) so that I could write the article for the month of August, which is the month of the...
Federal Tax Authority restricts exemption from income tax on deposits from accounts held abroadThe net worth increase arising from the exchange variation of non-interest bearing deposits held in financial institutions abroad has always been (and still is) considered exempt from taxes. What about the transfer of funds from abroad to...
Profit distribution must be anticipated to avoid the impact of the tax reform.While businesspeople are carrying out simulations on the impacts of the tax reform proposal (Bill No. 2,337, of 2021: phase 2) on their businesses, another equally important issue is the intention to levy tax on dividends at a...
How will the expenses paid by the companies for the benefit of the members' families be treated? What is DDL (Portuguese acronym for Disguised Profit Distribution) and what does it have to do with the taxation of dividends proposed by the current economic team in Bill No. 2,337/2021?DDLs are situations defined...
On TV, on fintwit, in meetings and conversations with friends, all people are talking about the tax reform, which is no surprise considering the democratic impact that the change will have on pockets throughout Brazil. However, another less famous reform is quietly moving towards a definitive approval in the National...