Brazilian Federal Revenue Service issues Normative Instruction regulating the new Transfer Pricing rules
On September 29, 2023, the Brazilian Federal Revenue Service issued Normative Instruction 2.161 (IN 2.161) regulating the new
Tipo: Legal Letter
Currency Exchange Legal Framework Project
This article was first published by Recht & Steuern Newsletter in June 2021 Against the backdrop of the
Withholding of municipal service tax controversy settled by Brazilian Supreme Court
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.
Brazilian Federal Supreme Court unravels the levy of taxes on software licensing
Machado Associados discusses a Supreme Court decision about the taxation of software licensing in Brazil.
STF – Levy of social security contributions on paid maternity leave is unconstitutional
STF establishes that the social security contribution should not be levied on paid maternity leaves. Check our newsletter.
MP 927/2020 – Loss of Effectiveness – Not Converted into Law
Provisional Measure 927/2020 – which made some labor rules more flexible to preserve employment and income, and to
Decree 10422/2020 – Extension of the deadline for reduction of working hours and suspension of employment contracts
Decree 10422/2020 – published in the Official Gazette of the Federal Government of 07/14/2020 – extends the terms
Law 14020/2020: Converted from MP 936/2020
Law 14020/2020 (converted from MP 936/2020) – published on 07/07/2020 – establishes the rules for proportional reduction of
Extension of temporary reduction of the IOF-Credit rate to zero
Decree 10,414/2020 extends the 0% rate of IOF-Credit levied on credit transactions until October 2nd, 2020. Check it
Electronic Signature by the Public Administration
Provisional Measure 983 (“MP 983”), published on June 16, 2020, provides, among other topics, about rules relating to