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Awards
By Jorge Luiz de Brito Júnior
On the July 13, 2017, the CVM (Comissão de Valores Mobiliários) – the Brazilian equivalent to the Securities and Exchange Comission – issued Regulation 588, concerning the online offering of private companies' securities, more commonly known as equity crowdfunding platforms.
By Gaia Silva Gaede & Associados
Brazilian Federal Revenue Office Reviews its Transfer Pricing Guidelines on International Cost-Sharing Agreements
By Gaia Silva Gaede & Associados
In 2016, the Brazilian Government created a program to legalize undeclared foreign assets held by Brazilian taxpayers abroad.
By Georgios Theodoros Anastassiadis
Federal Law 13,428 was enacted in March 30th 2017 ruling the reopening of the Brazilian Special Regime for Tax and Exchange Legalization ("RERCT"), taking into consideration the success of its first version, which represented an extra revenue for tax authorities in 2016 of over BRL 45 billion.
By Georgios Theodoros Anastassiadis
The Brazilian transfer pricing rules were introduced into the local legislation by means of Law 9,430, from 1996, coming into force in 1997.
By Gaia Silva Gaede & Associados
Important changes to the rules include:
By Sandrya Rodríguez Valmaña, Paulo Henrique Gomes De Oliveira
El recién creado Programa de Regularización Tributaria – PRT, instituído por la MP 766/2017, publicada en 05/01/17, es uno de los temas jurídicos brasileños sobre los cuales más se habla en el comienzo del año 2017.
By Maurício Barros
Supplementary Law 155/2016 sets forth new provisions to govern legal aspects related to the capital contributions made by angel investors in startups.
By Sandrya Rodríguez Valmaña, Jorge Luiz de Brito Júnior
As an importer operating in Brazil you know how pricey bringing goods into the Country is, particularly in times of economic recession.
By Georgios Theodoros Anastassiadis, Heitor Cesar Ribeiro
"On the 24th of October 2016, Brazilian tax authorities have issued a ruling (ADI/RFB 7/2016) determining the levy of Withholding Income Tax (WHT) and Contribution of Intervention on the Public Domain (CIDE), ..
By Vanessa Cristina Santiago, Bruno Gomes Cunha
Last October 14, the International Organization for Standardization - ISO published the standard ISO 37001 - the Anti-Bribery Management Systems
By Georgios Theodoros Anastassiadis
The Brazilian Special Regime for Tax and Exchange Legalization has been enacted by Law 13,254 from January 2016, aiming to regularize resources, assets and rights with legal background, not declared or declared improperly, remitted or kept abroad, or even repatriated by Brazilian residents.
By Gaia Silva Gaede & Associados
In May 2016, the Brazilian Federal Revenue Office (RFB) published tax ruling 63 on the application of the profit margins to be used in the calculation of the transfer price using the Resale Price Method – RPM.
By Gaia Silva Gaede & Associados
The Higher Chamber of the Administrative Tax Appeals Council ("CSRF") has recently ruled that the amortization of the goodwill derived from the acquisition of investments is a deductible expense from the Social Contribution on Net Profit ("CSLL").
By Georgios Theodoros Anastassiadis, Heitor Cesar Ribeiro
This article aims to provide an overview of the tax aspects on international cost-sharing agreements, in view of the Brazilian legislation and some recent Private Letter Rulings issued by the local tax authorities.