STF rules that the inclusion of ICMS on the PIS/COFINS taxable basis unconstitutional
On March 15, the Full Bench of the Brazilian Federal Supreme Court concluded the trial of Extraordinary Appeal
Tipo: Legal Letter
Changes to the Rules about Filing of Corporate Documents
1. On March 3, 2017, Normative Instructions 34, 35, 36, 37, and 38 were published, by means of
Brazil: New taxable services and tackling harmful Tax Competition
Supplementary Law 157/16 regarding the municipal service tax (ISS) was brought in to allow the taxation of new
Partners’ Annual Meeting / Shareholders’ Ordinary Meeting
1. In accordance with the Brazilian laws, partners of limited liability companies and shareholders of corporations shall hold
Declaration of Brazilian Capitals Abroad (DCBE)
The individuals or legal entities resident in Brazil, holding assets and values outside the national territory, which total
Postponement of the Initial date to Inform the Final Beneficiary
1. On December 29, 2016, Normative Instruction 1684 (“IN 1684/2016”) was published, by means of which the Brazilian
Foreign Capital Registration Update
At the end of 2016, Resolution 4533 of the National Monetary Council and Circular Letter 3814 of the
Tax Regularization Program (“PRT”)
1. Provisional Measure 766 was published on the Official Gazette of January 5, 2017, establishing the Tax Regularization
New solutions to the old ICMS credit balance problem
The State of São Paulo Treasury Secretariat (SEFAZ/SP) establishes new cases when the special ICMS regime can be