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By Gaia Silva Gaede & Associados
Brazil recently signedDTCs with Switzerland and Singapore. These DTCs contain several rules aligned with the BEPS Project, such as general anti-avoidance rules and exchange of information among the contracting states' tax authorities.
By Enzo Garcia
The creation of Law 12.846/2013, known as Anti-Corruption Law, was an undeniably important event in Brazilian history. Since its publication, great part of the companies, entrepreneurs and executives are trying to adapt to the new corporate reality introduced by said law, which aims at protecting national and foreign public administration, objectively attributing civil liability to legal entities.
By Gabriela Pellicciotti Lins, Sandrya Rodríguez Valmaña
Como se sabe, con la publicación de la "Portaría PGFN 33/2018", que entra en vigor 07/06/2018, se instituyeron nuevos procedimientos administrativos en la esfera federal, buscando entre otros objetivos, ...
By Gaia Silva Gaede & Associados
O Superior Tribunal de Justiça ("STJ") retomou o julgamento do Recurso Especial nº 1.221.170/PR, que trata do conceito de insumos para fins de creditamento de PIS/COFINS.
By Gaia Silva Gaede & Associados
The Superior Court of Justice has taken up the decision of Special Appeal #1.221.170/PR, which deals with the definition of inputs for the purposes of Social Integration Program Tax (Programa de Integração Social), or PIS, ...
By Gaia Silva Gaede & Associados
Seguindo as regras da Lei Complementar nº 160/2017, os Estados aprovaram um acordo (Convênio ICMS nº 190/2017) que fixa as regras para a convalidação de incentivos fiscais...
By Gaia Silva Gaede & Associados
Following the rules in Supplementary Law 160/2017, the states have approved an agreement (ICMS Convention 190/2017) that establishes rules for validating tax incentives granted improperly...
By Gaia Silva Gaede & Associados
There is an ongoing and significant conflict in Brazil between states and municipalities to decide who has the power to tax transactions involving digital goods, including streaming services and software, especially after the recent approval of ICMS Agreement 106/2017 by the states.
By Gaia Silva Gaede & Associados
Topics discussed: ICMS Tax War May be Coming to an End; Tax Reform Under Discussion; Reintegra Benefit Reduced to 2% in 2018; Brazil and Japan Sign a Mutual Cooperation Agreement...
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: