Brazil: Corporate Tax

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Article
STF Upholds Penalty On Companies That Distribute Profits While Having Outstanding Tax Liabilities
The Brazilian Federal Supreme Court has reached a majority decision on the constitutionality of penalties for companies distributing profits while carrying outstanding tax debts. The ruling establishes specific conditions under which such distributions are prohibited, creating new compliance requirements for corporate profit distributions. Companies must now carefully evaluate their tax positions before approving dividend payments and bonuses to shareholders and managers.
Brazil Tax
KL
KLA Advogados
Article
Receita Federal publica dois novos Editais de Transação Tributária
A Receita Federal do Brasil publicou dois novos editais de transação tributária oferecendo condições diferenciadas para regularização de débitos em contencioso administrativo fiscal. Os editais contemplam dívidas de até R$ 50 milhões e débitos de pequeno valor, com descontos que podem chegar a 100% sobre multas, juros e encargos, dependendo da capacidade de pagamento e classificação do crédito tributário.
Brazil Tax
KL
KLA Advogados
Article
Brazil's Oil Industry Weighs Fresh Legal Challenge To Export Tax
Brazil's oil industry is preparing potential legal action after the government extended its controversial 12% crude export tax through administrative decree, with producers arguing the move undermines claims the levy was needed for fuel subsidies and instead reveals it as primarily a revenue-raising measure. The extension has deepened concerns over regulatory instability and legal certainty, with industry experts warning that the tax is already causing companies to postpone billions in investment plans desp
Brazil Energy
MB
Mayer Brown
Article
Difal na base do PIS/Cofins: o parente mais próximo da Tese do Século chega à pauta do STJ
O Superior Tribunal de Justiça agendou para 20 de agosto de 2026 o julgamento do Tema 1.372, que definirá se o diferencial de alíquotas do ICMS (Difal) integra a base de cálculo do PIS e da Cofins. A decisão tem relação direta com a Tese do Século (Tema 69 do STF) e pode impactar significativamente empresas que recolhem Difal em operações interestaduais, especialmente no comércio eletrônico.
Brazil Tax
KL
KLA Advogados
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