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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…
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The National Monetary Council (CMN), with the publication of CMN Resolution No. 5,111, of December 21, 2023 (“Resolution”), regulated the concept of Investment Entity and qualified the definition of Credit…
With the publication of the Legal Framework for Warrantees (Law No. 14,711 of October 30, 2023), the Notary’s Law (Law No. 8,935 of November 18, 1994) was amended in order…
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