Tipo: Articles

In this article to Lexology, Ana Lucia Marra discuss the tax challenges in Brazil’s accession to OECD

In this article to ITR (International Tax Review), Gabriel Caldiron Rezende and Juliana Mari Tanaka discuss the new controversies over the ICMS on interstate transactions.

In this article to WTS Global, Gabriel Caldiron Rezende discuss the New Regulation for ICMS Tax on Interstate Transactions in Brazil.

Júlio de Oliveira and Gabriel Caldiron Rezende of Machado Associados discuss the recent decision of the Superior Court of Justice on the calculation of interest and penalty on the drawback customs regime.

The tariff exception (“Ex-Tarifário” or “Ex-Tariff”) is an import duty benefit under which a differentiated rate is applied

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.

This article was first published by WTS Customs Newsletter in July 2021. Brazil has always taken heavy measures

This article was first published by WTS Customs Newsletter in July 2021. Although Brazil is commonly known for

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.

This article was first published by WTS Global Transfer Pricing Newsletter in July 2021. Brazil is widely known for