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Brazil
By Ricardo Silveira, Gabriel Rezende
After the Brazilian Federal Supreme Court ruled in favor of the taxpayers, reducing the tax cost on the import of goods, the Federal Government finds yet another way to reverse this effect and increase tax collection.
By Mauro Takahashi Mori, Katherina Kuramoti Ballesta
In accordance with the Brazilian laws, quotaholders of limited liability companies and shareholders of corporations shall hold meeting at least once a year, within four months after the end of the corporate year of the company.
By Cristiane Magalhães
Under this regime, Brazilian legal entities calculated the IRPJ, CSLL, PIS and COFINS based on the results ascertained according to the accounting rules in force on December 31st, 2007...
By Ricardo Silveira, Fernando Silva
The ICMS is a state value added tax, whose primary directives are set forth by the Brazilian Federal Constitution, and is governed, at the national level, by Supplementary Law 87/96.
By Mauro Takahashi Mori, Lilian Malateaux
Law 13129/15, in addition to amending the law that regulates arbitration, also gives new wording to Law 6404/76 to provide for procedures to include an arbitration clause in the by-laws of corporations.
By Mauro Takahashi Mori, Mirella De Almeida
As is well known by shareholders of publicly held companies, the corporate legislation and the bureaucracy to validate foreign documents have created, in practical terms, obstacles to their participation in general meetings, as, in general, the lapse between the call notice and the date the meeting is not enough for the shareholders (mainly those not resident in Brazil) to take the necessary measures to obtain the corporate authorizations and/or appoint attorneys-in-fact to attend these even
By Luciana Felisbino
On June 25th, 2012 the Central Bank of Brazil (BCB) issued Circular No. 3,602/2012 which created the Annual Census of Foreign Capitals in Brazil ("Annual Census"), by means of an annual declaration...
By Miguel Valdés
Brazil has signed tax treaties with the following countries which have not been ratified yet and, therefore, are not currently in force: Paraguay, Russia, Trinidad and Tobago and Venezuela.
By Miguel Valdés
Brazil has signed tax treaties with the following countries which have not been ratified yet and, therefore, are not currently in force: Paraguay, Russia, Trinidad and Tobago and Venezuela.