Tax Law and International Tax Law

Decisões recentes do STF e do STJ sobre DIFAL (Tema 1.266), base de cálculo do ICMS e contribuições parafiscais reforçam cenário jurisprudencial mais restritivo aos contribuintes

Matheus Barreto and Guilherme Becker analyze the limits set by Brazil's Supreme Federal Court for isolated tax penalties and their impacts on taxpayers, examining how the ruling balances educational sanctions with the need to preserve trust between tax authorities and contributors.

The new proposal foresees conditional exemptions and imposes a Minimum Income Tax for high incomes, but raises doubts about its complexity...

Chile’s tax authority issued Ruling No. 578/2026 on March 6, 2026, confirming that payments from Chilean distributors to U.S. software providers are not subject to Chilean withholding...

On February 23, the Brazilian Federal Government published Decree No. 12,851/2026, delegating regulation of the method for proving the allocation of financing to exports to the Special Department of Federal Revenue of Brazil.

Following our earlier news updates on the qualification of Brazilian Interest on Net Equity (IoNE), the Dutch Courts of Appeal in The Hague (13 March 2025, The Hague Court) and 's-Hertogenbosch...

The Dominican Republic has emerged as a prime destination for international real estate investment, supported by comprehensive legal protections, fiscal incentives including 15-year property tax exemptions, and modernized digital infrastructure. Legal experts highlight how the combination of macroeconomic stability, transparent regulatory frameworks, and unrestricted capital repatriation has positioned the country as one of the Caribbean's most competitive and reliable real estate markets.

El 19 de febrero de 2026, la titular de la Secretaría de Desarrollo Agrario, Territorial y Urbano ("SEDATU"), Edna Elena Vega Rangel, publicó en el Diario Oficial de la Federación ("DOF") el Acuerdo por el que se establecen acciones de simplificación para trámites y servicios que se realizan ante el Registro Agrario Nacional.

Tax Newsletter: remuneration of federal judicial deposits, ruling on tax debts for assets acquired outside auction, and STF analysis of general repercussion on new issues...

Located in Central America, the Republic of Panama is a politically stable nation characterised by its diverse population.

A RFB passou a exigir IRRF na doação e sucessão de cotas de fundos, afastando a opção legal pelo custo histórico. Entenda os impactos, precedentes favoráveis e quando é possível questionar a cobrança

Nova regulamentação autoriza a cobrança do ITCMD sobre heranças e doações do exterior e exige atenção de famílias com patrimônio internacional...