Tax deduction of royalties paid to indirect controlling entities
In Ruling 182 of the General Tax Coordination (“COSIT”), published on June 21, the Brazilian Federal Revenue (“RFB”)
Tipo: Legal Letter
Update of the Foreign Capital Registration before the Central Bank of Brazil
The deadline for companies that receive foreign investments to update – in the Registration System of the Foreign
Corporate annual meetings
In accordance with the Brazilian law, partners of limited liability companies and shareholders of corporations must hold meetings
Brazilian Federal Revenue Service extends the deadline for the disclosure of ultimate beneficial owner
The Brazilian Federal Revenue Service (“RFB”) published today – December 28, 2018 – the Normative Instruction 1863 (“IN
Partners’ Annual Meeting/ Shareholders’ Ordinary Meeting
In accordance with the Brazilian laws, partners of limited liability companies and shareholders of corporations shall hold meeting
Extended Effectiveness of Provisional Measure 808/2017 that Amended the Labor Reform
On February, 20, Act No. 5/2018 of the Chairman of the National Congress extended, for another 60 days,
Declaration of Brazilian Capitals Abroad (DCBE)
The individuals or legal entities resident in Brazil, holding assets and values outside the national territory, which total
Capital Gain Earned by Legal Entities Domiciled Abroad in Installment Sales
Law 13259/16 introduced progressive income tax rates (from 15% to 22.5%) on capital gains earned by Brazilian individuals
eSocial – Mandatory from January 2018
According to Resolution Nr. 3 of November 29, 2017, published by the Steering Committee of Digital Bookkeeping System
Changes to the list of tax havens and privileged tax regimes and on the documentation related to taxes paid abroad
Normative Instruction of the Brazilian Federal Revenue Service (“IN RFB”) 1773/17, published on 26/12/17, with effects as of