Articles

Law 14,689/2023 was published, reintroducing the casting vote, or Minerva's vote, into the administrative tax procedural system. Minerva to the Romans, known as Athena to the Greeks, in Greek mythology,...

On May 18, 2023, an appellate decision was published in which the Federal Supreme Court (STF) unanimously decided that the isolated fine of 50% (fifty percent) of the amount of...

In Brazil, according to data from the Ministry of Finance, the tax burden is at the approximate level of 31.64% of the Brazilian domestic product in 2020.   1 -...

The impact on corporate finance. Should we think about it?   Many discussions about the new work and employment relationships have come to light, mainly due to the emergence of...

Although the trial sessions of the Administrative Council of Tax Appeals have not been fully resumed, especially due to the current strike of tax auditors, the Panels of CARF Higher...

We are aware of the weight of the tax burden on businesses, so after several studies, we offer an excellent opportunity for its reduction, and so we rely on your...

The first comments - Part 1, Part 2, and Part 3, dealt with the occurrence of (concrete) facts that would lead to an increase in the tax burden for taxpayers,...

A recognition that fills us with pride. Our Head of International Taxation, Rodrigo Martins, has just been selected to join the select group of Lawyers of Distinction, even validated and...

LEGISLATIVE CHANGE MADE BY THE NATIONAL CONGRESS - IMPACTS ON TAX COSTS AND COMPANY MARGINS IN GENERAL   While the companies were waiting for the discussions on the conversion project...

Taking into consideration the provisions of Provisional Measure (MP) 1159/23, the Brazilian Internal Revenue Service issued a note on 04/28/23, establishing the operational procedures for recording the exclusion of the...