Tax Reform: What is Split Payment?
Among the many innovations in the Tax Reform under consideration in the National Congress, one that stands out is the […]
STF Acknowledges General Repercussion on the Immunity of Senar Contributions on Export Revenues
The Brazilian Supreme Federal Court (STF), in a recent decision on RE No. 1.310.691 (General Repercussion Theme No. 1.320), acknowledged
Transfers Between Branches | New ICMS Agreement Published
On October 7, 2024, ICMS Agreement 109/2024 was published in the Official Gazette, established between the States and the Federal
Divulgado o parâmetro do FAP 2025 e a ilegal retirada do efeito suspensivo à contestação
O Fator Acidentário de Prevenção (FAP) é índice que ajusta as alíquotas dos Riscos Ambientais do Trabalho (RAT), possibilitando tanto a
Government Withdraws Urgency of the Tax Reform in the Senate
Decision clears voting agenda and allows for a broader debate on PLP 68/2024, which introduces new taxes and contributions. The
STF: Executive Branch May Reduce Reintegra Percentages for PIS/COFINS Credit on Export Revenues
The Supreme Federal Court (STF) has ruled constitutional the possibility for the Executive Branch to reduce the percentages of Reintegra
Law 14.973/2024: Impacts of the New Rules for the Monetary Correction of Judicial and Extrajudicial Deposits
Law 14.973/20241, recently sanctioned, regulates payroll tax relief, introducing countermeasures to assist the government in meeting its fiscal target for
STF to Rule on the Increase of PIS/COFINS Rates on Financial Revenues
The Supreme Federal Court (STF) has scheduled for judgment in a virtual session to be held between October 4 and
Law Regarding the Gradual Re-oneration of Payroll Sanctioned
Last week, on September 16, 2024, President Lula sanctioned Law No. 14.973/2024, originating from Bill No. 1.847/2024. Among other provisions,
Opportunities of Law 14.973/2024: Update of Real Estate Assets and Special Regularisation Regime
Recently, Law No. 14.973/2024 was published, regulating the exemption from payroll taxes for the year 2024. To mitigate the effects
Federal Revenue Expands the Scope of Benefits, Incentives, Waivers, and Immunities in DIRBI
A DIRBI, apresentada pela Instrução Normativa Nº 2.198/2024, é uma declaração obrigatória para as empresas que utilizam Incentivos, Renúncias, Benefícios
STJ Consolidates Understanding on the Taxation of Stock Options
On September 18, 2024, the Superior Court of Justice (STJ) published the ruling regarding cases REsp 2069644/SP and REsp 2074564/SP.
