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
This article was first published by Recht & Steuern Newsletter in June 2021 Against the backdrop of the
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.
Machado Associados discusses a Supreme Court decision about the taxation of software licensing in Brazil.