Brazil: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Cronograma de documentos fiscais do IBS e CBS é publicado
The Brazilian tax authorities have established a phased implementation schedule for mandatory electronic fiscal document issuance under the new IBS and CBS tax reform, beginning August 2026. Companies must prepare for staggered compliance deadlines across different document types, with special attention to the first phase starting August 3, 2026, which includes NF-e, NFC-e, and various transport and service documents.
Brazil Tax
KL
KLA Advogados
Article
Brazilian Internal Revenue Service Issues New Tax Settlement Notices For Small-Value Debts And Debts Of Up To BRL 50 Million
The Brazilian Internal Revenue Service has introduced two new tax settlement programs through Public Notices No. 9/2026 and No. 10/2026, offering taxpayers opportunities to resolve administrative tax disputes with significant discounts and flexible payment terms. These programs target different taxpayer categories based on debt size and business classification, with application deadlines set for October 30, 2026.
Brazil Tax
MB
Mayer Brown
Article
IRPF sobre earn-out passa a seguir alíquota progressiva
A Receita Federal estabeleceu novo entendimento sobre a tributação de parcelas complementares em operações de alienação de participação societária sujeitas a condições suspensivas. A Solução de Consulta COSIT nº 96/2026 diferencia o tratamento tributário entre pagamentos contingentes e preços determinados, com impactos significativos na aplicação das alíquotas progressivas de IRPF sobre ganho de capital.
Brazil Tax
KL
KLA Advogados
Article
STF Upholds Penalty On Companies That Distribute Profits While Having Outstanding Tax Liabilities
The Brazilian Federal Supreme Court has reached a majority decision on the constitutionality of penalties for companies distributing profits while carrying outstanding tax debts. The ruling establishes specific conditions under which such distributions are prohibited, creating new compliance requirements for corporate profit distributions. Companies must now carefully evaluate their tax positions before approving dividend payments and bonuses to shareholders and managers.
Brazil Tax
KL
KLA Advogados
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Income Tax

Article
Brazilian Internal Revenue Service Issues New Tax Settlement Notices For Small-Value Debts And Debts Of Up To BRL 50 Million
The Brazilian Internal Revenue Service has introduced two new tax settlement programs through Public Notices No. 9/2026 and No. 10/2026, offering taxpayers opportunities to resolve administrative tax disputes with significant discounts and flexible payment terms. These programs target different taxpayer categories based on debt size and business classification, with application deadlines set for October 30, 2026.
Brazil Tax
MB
Mayer Brown
Article
IRPF sobre earn-out passa a seguir alíquota progressiva
A Receita Federal estabeleceu novo entendimento sobre a tributação de parcelas complementares em operações de alienação de participação societária sujeitas a condições suspensivas. A Solução de Consulta COSIT nº 96/2026 diferencia o tratamento tributário entre pagamentos contingentes e preços determinados, com impactos significativos na aplicação das alíquotas progressivas de IRPF sobre ganho de capital.
Brazil Tax
KL
KLA Advogados
Article
Brasília Em Pauta - Edição Nº 238
This weekly bulletin from Tauil & Chequer's Brasília litigation team highlights critical cases scheduled for judgment by Brazil's Supreme Federal Court, Superior Court of Justice, and Federal Court of Accounts, alongside key legislative matters in the Chamber of Deputies and Federal Senate. The bulletin covers administrative law, consumer protection, energy infrastructure, insurance, and tax matters set for deliberation during the week of May 4-8, 2026.
Brazil Government
MB
Mayer Brown
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Transfer Pricing

Video
Preços de transferência em commodities é tema de mesa redonda no KLA (Video)
O KLA promoveu encontro sobre Preços de Transferência focado em commodities e no novo Manual da ONU sobre Produtos Agrícolas, reunindo especialistas para debater os impactos das novas regras brasileiras de transfer pricing aplicáveis à precificação de operações envolvendo produtos negociados em mercados globais. O evento abordou critérios de comparabilidade, aplicação do método PIC e análise de jurisprudência internacional relevante.
Brazil Tax
KL
KLA Advogados
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Corporate Tax

Article
Brazilian Internal Revenue Service Issues New Tax Settlement Notices For Small-Value Debts And Debts Of Up To BRL 50 Million
The Brazilian Internal Revenue Service has introduced two new tax settlement programs through Public Notices No. 9/2026 and No. 10/2026, offering taxpayers opportunities to resolve administrative tax disputes with significant discounts and flexible payment terms. These programs target different taxpayer categories based on debt size and business classification, with application deadlines set for October 30, 2026.
Brazil Tax
MB
Mayer Brown
Article
IRPF sobre earn-out passa a seguir alíquota progressiva
A Receita Federal estabeleceu novo entendimento sobre a tributação de parcelas complementares em operações de alienação de participação societária sujeitas a condições suspensivas. A Solução de Consulta COSIT nº 96/2026 diferencia o tratamento tributário entre pagamentos contingentes e preços determinados, com impactos significativos na aplicação das alíquotas progressivas de IRPF sobre ganho de capital.
Brazil Tax
KL
KLA Advogados
Article
STF Upholds Penalty On Companies That Distribute Profits While Having Outstanding Tax Liabilities
The Brazilian Federal Supreme Court has reached a majority decision on the constitutionality of penalties for companies distributing profits while carrying outstanding tax debts. The ruling establishes specific conditions under which such distributions are prohibited, creating new compliance requirements for corporate profit distributions. Companies must now carefully evaluate their tax positions before approving dividend payments and bonuses to shareholders and managers.
Brazil Tax
KL
KLA Advogados
See more

Latest Videos

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