Tipo: Legal Letter

1. In accordance with the Brazilian laws, partners of limited liability companies and shareholders of corporations shall hold

The individuals or legal entities resident in Brazil, holding assets and values outside the national territory, which total

1. On December 29, 2016, Normative Instruction 1684 (“IN 1684/2016”) was published, by means of which the Brazilian

At the end of 2016, Resolution 4533 of the National Monetary Council and Circular Letter 3814 of the

1. Provisional Measure 766 was published on the Official Gazette of January 5, 2017, establishing the Tax Regularization

The State of São Paulo Treasury Secretariat (SEFAZ/SP) establishes new cases when the special ICMS regime can be