STJ Upholds Social Security Contributions Owed by Companies on Employee Payroll Deductions
O Superior Tribunal de Justiça (STJ) julgou desfavoravelmente aos contribuintes, na sessão de ontem, dia 14/08/2024, o Tema 1174, que […]
TAX REFORM: Specific Regime and Impacts on the Hospitality, Parks, and Tourism Sectors
Por Enrique Grimberg Kohane e Ana Beatriz dos Santos A Reforma Tributária é tema que tem gerado grande expectativa no
Reinstatement of Payroll Taxation to be Judged by the STF
The Supreme Federal Court (STF) has included in the agenda for the virtual session to be held from August 16
STJ to Rule on the Incidence of Social Security Contributions Paid by Companies on Withholding Tax, INSS, and Employee Co-payment Amounts
The Superior Court of Justice (STJ) has scheduled for judgment on August 14, 2024, a matter of significant impact on
ITBI: Changes with Tax Reform
The Complementary Bill – PLP 108/2024, constitutes the second regulatory text of the Tax Reform, and one of its modifications
The (Non) Inclusion of Commercial Discounts in the Calculation Basis of PIS and COFINS for Retail Companies
The retail sector is one of the main drivers of the Brazilian economy. In 2021, even during the pandemic, this
Repossession of Property with Fiduciary Sale. When must the property guaranteeing debt repayment be vacated by the debtor?
A fiduciary sale is a form of security whereby the debtor transfers the resolvable ownership of the property to the
Judicial Reorganization: Plans May Include New Creditors’ Meeting in Case of Debtor Default
The Superior Court of Justice (STJ), by overturning a decision from the São Paulo Judiciary, concluded the legality of clauses
Tax Reform: Inclusion of ITCMD on Private Pension Plans
This week, the Chamber of Deputies’ Working Group concluded and presented the report on PLP 108/2024, which addresses the second
Mergers and Acquisitions (M&A): Duty to Inform vs. Burden of Information
In M&A operations, informational asymmetry between the seller and buyer is a constant. Depending on the phase of the transaction,
IN RFB 2199/2024: Changes to the Regulation of RET – Real Estate Development
In early March, the Brazilian Federal Revenue consolidated through Normative Instruction (IN) No. 2179/2024, the tax regulation of special regimes
TAX REFORM: How will the IBS and CBS be monitored?
Following the enactment of Constitutional Amendment No. 132/2023, proposals for Complementary Laws to regulate the Tax Reform have been presented
