Category: #CMNewsletter

Federal Tax Authority restricts exemption from income tax on deposits from accounts held abroad The net worth increase arising from the exchange variation of non-interest bearing deposits held in financial…

Profit distribution must be anticipated to avoid the impact of the tax reform. While businesspeople are carrying out simulations on the impacts of the tax reform proposal (Bill No. 2,337,…

How will the expenses paid by the companies for the benefit of the members’ families be treated?   What is DDL (Portuguese acronym for Disguised Profit Distribution) and what does…

On TV, on fintwit, in meetings and conversations with friends, all people are talking about the tax reform, which is no surprise considering the democratic impact that the change will…

On May 31, a little more than 34 million income tax returns were filed, according to a report by the Brazilian Federal Tax Authority. A growth of approximately 7% compared…

Since the beginning of the year, after hard work on drafting the offering documents, roadshows and many hours of work, 19 companies went public through initial public offerings (IPOs) and,…

In our tax newsletter of March this year we talked about the decision of the Supreme Federal Court (STF) regarding the non-incidence of ITCMD (inheritance tax) on the inheritance and…

Due to the current conditions of the global market, in particular the excess of liquidity, which had a considerable increase in the last year, a type of company existing in…

Why is there insecurity in the analysis and application of laws in Brazil? Why does the position of the Federal Revenue Service differ so much in the application of tax…

On March 30, 2021, Law No. 14,130 was published in the Federal Official Gazette, which creates the Agribusiness Investment Fund (Fiagro). Until today, most investments in the Brazilian agribusiness sector,…