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By Gaia Silva Gaede & Associados
Earlier this year, the CVM – the equivalent to the SEC in Brazil – had issued a regulation to forbid local funds from investing in bitcoins and other cryptocurrencies.
By Jorge Luiz de Brito Júnior
CARF – which is the highest administrative tax court within the framework of the Brazilian Ministry of Finance – has recently issued two opinions with regards to the deferral of the taxation of capital gains ...
By Gaia Silva Gaede & Associados
The LGPD was signed by President Michel Temer with some vetoes and will go into effect 18 months after its publication.
By Sandrya Rodríguez Valmaña, Bruna Vieira Esteves dos Santos
Con base en reiteradas decisiones en casos concretos sobre su jurisdicción, el CARF elabora enunciados de súmulas que actuan como guía, o sea, como recomendación del modo por el cual deverá ser juzgada una determinada materia tributaria.
By Eduardo Pommorsky
Gli Stati Brasiliani hanno pubblicato di recente un accordo per stabilire regole generali sulla tassazione di beni immateriali ai fini ICMS.
By Gaia Silva Gaede & Associados
On May 30th 2018, the Brazilian Congress enacted Law 13,670/2018, aiming to compensate the tax relief granted by the federal government on the diesel oil, as an outcome of the recent negotiations...
By Gaia Silva Gaede & Associados
O referido Programa tem por objetivo fomentar o desenvolvimento da indústria automotiva nacional mediante a concessão de incentivos fiscais.
By Gaia Silva Gaede & Associados
Brazil recently signedDTCs with Switzerland and Singapore. These DTCs contain several rules aligned with the BEPS Project, such as general anti-avoidance rules and exchange of information among the contracting states' tax authorities.
By Enzo Garcia
The creation of Law 12.846/2013, known as Anti-Corruption Law, was an undeniably important event in Brazilian history. Since its publication, great part of the companies, entrepreneurs and executives are trying to adapt to the new corporate reality introduced by said law, which aims at protecting national and foreign public administration, objectively attributing civil liability to legal entities.
By Sandrya Rodríguez Valmaña
Como se sabe, con la publicación de la "Portaría PGFN 33/2018", que entra en vigor 07/06/2018, se instituyeron nuevos procedimientos administrativos en la esfera federal, buscando entre otros objetivos, ...
By Gaia Silva Gaede & Associados
O Superior Tribunal de Justiça ("STJ") retomou o julgamento do Recurso Especial nº 1.221.170/PR, que trata do conceito de insumos para fins de creditamento de PIS/COFINS.
By Gaia Silva Gaede & Associados
The Superior Court of Justice has taken up the decision of Special Appeal #1.221.170/PR, which deals with the definition of inputs for the purposes of Social Integration Program Tax (Programa de Integração Social), or PIS, ...
By Gaia Silva Gaede & Associados
Seguindo as regras da Lei Complementar nº 160/2017, os Estados aprovaram um acordo (Convênio ICMS nº 190/2017) que fixa as regras para a convalidação de incentivos fiscais...
By Gaia Silva Gaede & Associados
Following the rules in Supplementary Law 160/2017, the states have approved an agreement (ICMS Convention 190/2017) that establishes rules for validating tax incentives granted improperly...
By Gaia Silva Gaede & Associados
There is an ongoing and significant conflict in Brazil between states and municipalities to decide who has the power to tax transactions involving digital goods, including streaming services and software, especially after the recent approval of ICMS Agreement 106/2017 by the states.