LATEST ARTICLES
Brazil
Koury Lopes Advogados
A Receita Federal do Brasil (RFB) publicou recentemente a Solução de Consulta COSIT n° 21/2024. Nesta consulta, a Receita analisou a tributação da transferência por herança...
Tauil & Chequer
On April 3, 2024, the Brazilian Internal Revenue Service ("Brazilian IRS") published Normative Instruction RFB No. 2,184 ("IN/RFB No. 2,184/2024"), regulating a special program to incentivize...
Koury Lopes Advogados
Nova legislação acaba mantendo a tributação nas transferências por uma via transversa e viola o que ficou decidido pelo Judiciário...
Koury Lopes Advogados
A Receita Federal do Brasil (RFB) deverá publicar em breve o programa para autorregularização de débitos relacionados à exclusão das subvenções de ICMS da base de cálculo do IRPJ, CSLL, PIS e COFINS.
Tauil & Chequer
On March 19, 2024, Adhesion Transaction Notice No. 01/2024 ("Zero Litigation Program 2024" or the "Program") was published, paving the way for tax settlements between taxpayers and the Brazilian Federal Revenue.
Tauil & Chequer
The Brazilian Tax Reform on consumption was enacted through Complementary Amendment No. 132/2023, which unified the main taxes on the consumption of goods and services...
Koury Lopes Advogados
A legislação prevê mecanismos de proteção do contribuinte, com prazos que devem ser observados; uma forma de se operacionalizar isso é pelo Mandado de Segurança, leia no blog Processo Tributário
Koury Lopes Advogados
A Receita Federal publicou o Edital de Transação Tributária nº 1/2024, reabrindo o "Programa Litígio Zero". O programa concede benefícios para a quitação de débitos tributários de até R$ 50.000.000,00...
Koury Lopes Advogados
Tax newsletter brings this and other news, such as a decision by the STJ that determines that contributions to System S should not be limited to 20 minimum wages...
Loyens & Loeff
In 2020 we published a news article following a decree of the Dutch State Secretary of Finance (the Decree) that was published on 27 August 2020 regarding the qualification of Brazilian...
Tauil & Chequer
No dia 6 de março, a Comissão de Agricultura (CRA) aprovou o Projeto de Lei nº 699/23 (PL 699/2023), que propõe a instituição do Programa de Desenvolvimento da Indústria...
Koury Lopes Advogados
Este alerta pode ser de especial interesse para empresas que tiveram créditos tributários reconhecidos judicialmente, impactando o momento em que tais créditos...
Koury Lopes Advogados
O sócio de Direito Tributário Victor Polizelli teve artigo publicado no jornal Valor Econômico, onde abordou o imposto mínimo global proposto pelo Pilar 2.
Bennett Thrasher
Brazil continues to move forward with the legislative steps needed to align Brazil's transfer pricing regulatory framework with the Organization for Economic Cooperation and Development's (OECD) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022.
Colombia
Biz Latin Hub Group
El Salvador is not a country to overlook as a business jurisdiction. A country of just 6.5 million people has a positive business relationship with the United States, hosting giant companies such as FedEx and General Motors.
Puerto Rico
Caplin & Drysdale
The Organization for Economic Cooperation and Development (OECD), of which the United States is a member, has proposed a 15% minimum global tax on business income.
Worldwide
Caplin & Drysdale
Puerto Rico's unique status as a US territory impacts its decision-making on the OECD's global minimum tax, known as Pillar Two. If implemented in its proposed form...
CONVINUS
The availability of this regularization process for eligible foreign nationals has been further extended until June 30, 2024.
Cayman Finance
The Group of 20 (G20) countries is exploring plans for a global minimum wealth tax that would apply to the world's 3,000 billionaires.
Loyens & Loeff
Brazil has recently introduced CFC (Controlled Foreign Company) rules for Brazilian tax resident individuals.
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