Recent Changes in States’ Tax Benefits Related to the ICMS in Brazil
Supplementary Law 160/2017, recently enacted, addresses the so-called tax war between the Brazilian states. 1. The Brazilian Constitution
Tipo: Legal Letter
Taxation of Capital Gains Earned by Non-Residents
Normative Instruction of the Brazilian Federal Revenue Service (“IN RFB”) 1732/17, published in 29/8/17, introduced changes in IN
Programs for the Payment of Debts of the State of São Paulo (PEP) of the ICMS and PPD 2017
1. Decrees 62709/2017 and 62708/2017 were published on the Official Gazette of the State of São Paulo on
CVM Publishes Rule for Equity Crowdfunding
On July 13, 2017, the Security and Exchange Commission of Brazil (“CVM”) published the CVM Instruction No. 588
MP 784: Increase in the value if fines applicable to the infrigement of laws related to foreign capital and currency exchange
1. On June 8, 2017, Provisional Measure 784 (“MP 784”) was published to govern the instruments of supervision
Levy of IRRF and CIDE on the remuneration of Software as a Service (SAAS)
The Brazilian Federal Revenue Service (RFB) has issued an unprecedented ruling regarding the levy of the withholding income
Brazil Opens Special Tax Regularisation Programme
The Brazilian federal government has established a special programme for the payment of federal tax and non-tax debts,
Brazil: Levy of WHT on the remuneration of the license covering the right to sell and distribute software
The Brazilian Federal Revenue Service reviews its understanding regarding the levy of the withholding income tax (WHT) on
Brazil Federal Supreme Court Deems Inclusion of ICMS in the PIS/COFINS Taxable Basis Unconstitutional
The Brazilian Federal Supreme Court ruled in favor of the taxpayers, determining that the state VAT should not
STF’s trial related to the inclusion of the ICMS on the PIS/COFINS taxable basis
On the trial of Extraordinary Appeal No. 574706 by the Full Bench of the Brazilian Federal Supreme Court,