Ex-Tariff on the brink of extinction
The tariff exception (“Ex-Tarifário” or “Ex-Tariff”) is an import duty benefit under which a differentiated rate is applied
Ano: 2020
New chapter begins on the PIS and COFINS taxable basis: Inclusion of IPI
Carolina Romanini Miguel from Machado Associados comments on the decision of the Brazilian Federal Supreme Court which recognised the constitutionality of the inclusion of excise tax in the social contributions taxable basis.
Brazil issues regulation to combat customs fraud
This article was first published by WTS Customs Newsletter in July 2021. Brazil has always taken heavy measures
Customs Controls to Curb Red Tape
This article was first published by WTS Customs Newsletter in July 2021. Although Brazil is commonly known for
Brazil’s Supreme Court concludes discussion on the inclusion of ICMS in the PIS/COFINS taxable basis
Mauri Bornia and Gabriel Caldiron Rezende discuss the final decision of the Brazilian Federal Supreme Court, which settles the discussion about the inclusion of ICMS in the PIS/COFINS taxable basis.
New ‘Local File’ Requirements in Brazil
This article was first published by WTS Global Transfer Pricing Newsletter in July 2021. Brazil is widely known for
Currency Exchange Legal Framework Project
This article was first published by Recht & Steuern Newsletter in June 2021 Against the backdrop of the
Withholding of municipal service tax controversy settled by Brazilian Supreme Court
Mauri Bornia and Gabriel Caldiron Rezende discuss the decision of the Brazilian Federal Supreme Court, which deemed the withholding of the municipal service tax unconstitutional in certain cases.
