Category: #CMNewsletter

If 2023 was registered by innovations in the legislation related to tax practice, 2024 could be the year in which we begin to experience a new environment for business. Taking…

Tax authorities and taxpayers continue to fight battles, the most recent being the reduction of capital of companies abroad. Taxpayers argue that the capital reduction that occurs with any positive…

PLR, profit sharing, paid to workers, does not incur in social security taxes (INSS). What about PLR paid to company officers and directors? Does it incur in INSS? Taxpayers interpreted…

It has been years since there has been a definition in the Administrative Council of Tax Appeals (Carf) on the amortization of goodwill, especially with regard to the controversy involving…

After the introduction of the SAF Law (Law No. 14,193, of August 6, 2021) into the Brazilian legal system, creating new paths for making investments in the world of football,…

Check out brief comments on the various proposals relating to tax issues that will be debated in this second semester. The second semester started off on a fast pace. With…

Another year has gone by! That is 13 in total! And here I am sharing my thoughts about our last 12 months, or in fact about the last 13 years!…

Risk aversion, high interest rates and a lot of caution. This is the scenario observed by those looking for funds in 2023. However, many companies (especially startups) are looking to…

The taxation of operations involving software has been controversial for over a decade and 2023 has been a year of relevant news on the subject. In the first half of…

Early last month, June 2023, Brazil’s Ministry of Finance presented a reform bill (PL 2925/2023) which proposes relevant changes to the Brazil’s Law of Corporations (Law 6.404/76) and to Law…