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
STJ, STF e TRFs julgam dividendos, PERSE, IPVA e PIS/Cofins
This Brazilian tax law newsletter examines eight significant judicial decisions affecting corporate taxation, including landmark rulings on income tax withholding for high-income earners, PIS/COFINS credits for agribusiness, and IPVA liability for vehicle rental companies. The analysis covers recent developments from federal courts that impact tax planning strategies and compliance obligations for businesses operating in Brazil.
Brazil Tax
KL
KLA Advogados
Article
Difal não integra base de cálculo do PIS e Cofins, decide STJ
The Brazilian Superior Court of Justice has ruled that the ICMS Differential Rate (Difal) should not be included in the calculation base for PIS and Cofins contributions, following the same logic applied in the landmark "thesis of the century" case. This decision, made under the repetitive appeals procedure, is binding on all judicial instances and particularly impacts companies with high volumes of interstate sales to final consumers, especially digital retail and e-commerce businesses.
Brazil Tax
KL
KLA Advogados
Article
Receita de Consenso permite acordo consensual com o Fisco
A Receita Federal do Brasil criou o programa Receita de Consenso, permitindo que empresas com bom histórico de conformidade busquem entendimento consensual sobre questões tributárias e aduaneiras. O procedimento oferece benefícios significativos, incluindo a suspensão de fiscalizações em curso e o afastamento da multa de ofício para contribuintes que reconhecem dívidas dentro do rito estabelecido.
Brazil Tax
KL
KLA Advogados
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Related Country Guides

TD
Tax Disputes
CT
Corporate Tax

Tax Treaties

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Income Tax

Article
STJ, STF e TRFs julgam dividendos, PERSE, IPVA e PIS/Cofins
This Brazilian tax law newsletter examines eight significant judicial decisions affecting corporate taxation, including landmark rulings on income tax withholding for high-income earners, PIS/COFINS credits for agribusiness, and IPVA liability for vehicle rental companies. The analysis covers recent developments from federal courts that impact tax planning strategies and compliance obligations for businesses operating in Brazil.
Brazil Tax
KL
KLA Advogados
Article
IRRF sobre lucros e dividendos tem novas regras de recolhimento
A Receita Federal estabeleceu procedimentos distintos para retenção e recolhimento de 10% de IRRF sobre lucros e dividendos distribuídos por pessoas jurídicas brasileiras, diferenciando tratamento entre não residentes e pessoas físicas residentes com pagamentos superiores a R$50 mil mensais. A orientação detalha códigos de receita, prazos de vencimento e procedimentos específicos para cada categoria de beneficiário.
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
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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
STJ, STF e TRFs julgam dividendos, PERSE, IPVA e PIS/Cofins
This Brazilian tax law newsletter examines eight significant judicial decisions affecting corporate taxation, including landmark rulings on income tax withholding for high-income earners, PIS/COFINS credits for agribusiness, and IPVA liability for vehicle rental companies. The analysis covers recent developments from federal courts that impact tax planning strategies and compliance obligations for businesses operating in Brazil.
Brazil Tax
KL
KLA Advogados
Article
Difal não integra base de cálculo do PIS e Cofins, decide STJ
The Brazilian Superior Court of Justice has ruled that the ICMS Differential Rate (Difal) should not be included in the calculation base for PIS and Cofins contributions, following the same logic applied in the landmark "thesis of the century" case. This decision, made under the repetitive appeals procedure, is binding on all judicial instances and particularly impacts companies with high volumes of interstate sales to final consumers, especially digital retail and e-commerce businesses.
Brazil Tax
KL
KLA Advogados
See more

Latest Videos

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