Brazil: Corporate Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

São Paulo Mantém Benefício Fiscal Para Máquinas E Implementos Agrícolas

O Governo do Estado de São Paulo publicou o Decreto 70.674/2026, corrigindo uma alteração anterior que havia revogado dispositivo essencial para a indústria de máquinas e implementos agrícolas. A mudança restabelece integralmente o benefício fiscal do ICMS, afastando a exigência de estorno proporcional de créditos que elevava significativamente a carga tributária efetiva do setor.

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KLA Advogados

Brasília Em Pauta - Edição Nº 242

This weekly bulletin from Mayer Brown's Brasília litigation team highlights critical cases scheduled for judgment by Brazil's Supreme Federal Court, Superior Court of Justice, and Federal Court of Accounts, alongside key legislative votes in the Chamber of Deputies and Federal Senate.

Brazil Litigation

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Mayer Brown

Notice No. 6/2026 – PGFN Publishes Notice On Tax Settlement For The Regularization Of Outstanding Debts

Brazil's National Treasury Attorney General's Office has introduced a new tax settlement program allowing taxpayers to regularize debts of up to BRL 45 million enrolled in the Federal Government's outstanding tax debt registry.

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Mayer Brown

STF encerra disputa do DIFAL e consolida jurisprudência: confira a newsletter

Decisões recentes do STF e do STJ sobre DIFAL (Tema 1.266), base de cálculo do ICMS e contribuições parafiscais reforçam cenário jurisprudencial mais restritivo aos contribuintes

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KLA Advogados

Artigo do KLA no Conjur discute limitação de multas tributárias

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KLA Advogados

Taxation Of Dividends: Understanding The Impacts Of Bill 1087/2025

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KLA Advogados

G20 Floats Global Minimum Wealth Tax Idea

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Cayman Finance

Overview Of Brazilian Goodwill Tax Amortization

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Levy & Salomao Advogados

Main Issues On The Brazilian Income Tax Reform Bill As Approved By The Chamber Of Deputies

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Gaia Silva Gaede Advogados

Committee Established For Federal Revenue's Cooperative Compliance Program ("Confia")

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Mayer Brown

Newsletter – Novembro/20 | Direito Tributário

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KLA Advogados

KLA É Destaque No Guia Transaction & Deals 2021 Do Leaders League

Brazil Commercial

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KLA Advogados

Who's Who Legal Brazil 2019 contempla 28 profissionais do Veirano com 38 reconhecimentos

Brazil Law Performance

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Veirano e Advogados Associados

Corporate Tax Comparative Guide

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KLA Advogados

Aliança Jurídica pela Equidade Racial lança Censo de Diversidade

Brazil Commercial

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KLA Advogados

Brasília Em Pauta - Edição Nº 240

Brazil Litigation

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Mayer Brown

Garantias, capital e conflitos societários são tema da newsletter

Brazil Commercial

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KLA Advogados

Critical Minerals, Strategic Opportunities And Investment Framework

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Mayer Brown

Brasília Em Pauta - Edição Nº 242

Brazil Litigation

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Mayer Brown

Tributação e Responsabilidade - Do Influenciador Digital e Das Empresas

Com cada vez mais pessoas possuindo acesso à internet, verificamos um aumento significativo de pessoas com perfis em redes sociais

Brazil Media & IT

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Bichara e Motta Advogados

Brazilian Federal Revenue Enacts New Regulation Over Corporate Taxpayers Enrollment And Ultimate Beneficial Owner (UBO)

The new Normative Ruling maintains most of the provisions set forth in the precedent regulation with few amendments.

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Araujo e Policastro Advogados

Alert: Non Resident Company – Extension Of Deadline To Disclose The Beneficial Ownership To The Brazilian IRS

The Brazilian Federal Revenue Service extended for 180 days (i.e., until June 26, 2019) the deadline for non-resident entities to disclose their final beneficiaries, pursuant to IRS Normative

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Kincaid | Mendes Vianna Advogados

Empresas Estrangeiras – Extensão de prazo para indicação do Beneficiário Final perante a Receita Federal

A Receita Federal estendeu por 180 dias (i.e., até 26.06.2019) o prazo para indicação dos beneficiários finais das entidades estrangeiras, conforme Instrução Normativa RFB nº 1863/18, publicada hoje.

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Kincaid | Mendes Vianna Advogados

Santos Bevilaqua Newsletter – July 2018

Brazil Insurance

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Santos Bevilaqua Advogados

Governo Federal Edita Medidas Para Instituir O Programa Rota 2030

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TozziniFreire Advogados

CARF Julga Caso de Subvenção de ICMs No Contexto Da LC Nº 160

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TozziniFreire Advogados

Prohibition On The Offset Of Corporate Income Tax Anticipation Debts

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Gaia Silva Gaede Advogados

La complejidad hace que la legislación fiscal de Brasil sea un reto

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TMF Group BV

Justiça Federal do Rio de Janeiro suspende a restrição da in RFB N° 1.765/2017

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TozziniFreire Advogados

Brazilian Tax Review – Janeiro/Fevereiro 2018

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Gaia Silva Gaede Advogados

Brazilian Tax Review – January/February 2018

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Gaia Silva Gaede Advogados

Brazilian Government Establishes The Tax Regularisation Programme (PRT)

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Noronha Advogados

A Receita Federal Esta Autuando As Empresas Por Distribuição De Lucros Ou Dividendos Quando Hà Dèbitos Fiscais Não Garan

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Viseu Advogados

Brazilian Tax Review – Janeiro/Fevereiro 2018

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...

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Gaia Silva Gaede Advogados

Brazilian Tax Review – January/February 2018

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...

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Gaia Silva Gaede Advogados

Brazilian Government Establishes The Tax Regularisation Programme (PRT)

In the case of debts under administrative or judicial dispute, it is necessary that the taxpayer withdraws beforehand the disputes involving the debt to be included in the Programme.

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Noronha Advogados

A Receita Federal Esta Autuando As Empresas Por Distribuição De Lucros Ou Dividendos Quando Hà Dèbitos Fiscais Não Garan

A Receita Federal está autuando empresas que realizaram distribuição de lucros e que possuem débitos fiscais em aberto sem garantia.

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Viseu Advogados

Brazilian Tax Highlights

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Cascione, Pulino, Boulos & Santos Advogados

Brazilian IRS Defines The Concept Of Substantial Economic Activity And Amends The List Of Privileged Tax Regimes And Low Tax Jurisdictions - Inclusion Of Austria And Ireland

IN 1,658/16 changes the wording of IN 1,037/10, which lists jurisdictions considered by the Brazilian tax authorities as low tax jurisdictions and privileged tax regimes.

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Trench Rossi Watanabe Advogados

Brazilian Tax Review – May/June 2016

The Higher Chamber of the Administrative Tax Appeals Council ("CSRF") has recently ruled that the amortization of the goodwill derived from the acquisition of investments is a deductible expense from the Social Contribution on Net Profit ("CSLL").

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Gaia Silva Gaede Advogados

BEPS: What To Expect? A Brazilian Perspective

Motivated by the 2008-09 financial crisis, the international public opinion started to vigorously protest against international tax plannings of large multinationals enterprises.

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Levy & Salomao Advogados

New Rules Of The Corporate Taxpayers Registry (Cadastro Nacional Da Pessoa Jurídica - CNPJ) - "Final Beneficiaries"

On May 9, 2016, Normative Instruction RFB No. 1634 was published with the purpose of updating the regulatory provisions related to the Corporate Taxpayer Registry by inserting new rules...

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Mayer Brown

Brazilian Tax Review – February/March/April 2016

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Gaia Silva Gaede Advogados

Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And Austria

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TozziniFreire Advogados

Provisional Measure No. 694/2015 Is No Longer Valid

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Trench Rossi Watanabe Advogados

PRORELIT, CSLL Within International Treaties And Tax Planning Statements: Conversion Of Provisional Measure No. 685/2015 Into Law No. 13,202/2015

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L O Baptista Advogados

MP 685 Contradicts Numerous Recommendations Of BEPS Action Plan

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Souto Correa Cesa Lummertz & Amaral

CSLL Payable By Financial Institutions Increased From 15% To 20%

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Barbosa, Mussnich & Aragao Advogados

Federal Supreme Court Ruled Constitutional The Collection Of IOF On The Transfer Of Shares Of Public Companies

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Mayer Brown

Highlights Of The Month - May 2015

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Barbosa, Mussnich & Aragao Advogados

Research And Development (R&D) Tax Incentives In Brazil

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Siqueira Castro Advogados

The Netherlands Are Back Into The Brazilian List Of Privileged Fiscal Regimes

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TozziniFreire Advogados

Memorando: Terceiro Setor, Cultura E Responsabilidade Social - 22 De Dezembro De 2015

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Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

Rules No. 1,594/2015 And 1,595/2015: Amendments To The Rules Relating To Digital Accounting Bookkeeping (ECD) And Tax Accounting Bookkeeping (ECF)

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Mayer Brown

Terceiro Setor, Cultura E Responsabilidade Social - 14 De Julho De 2015

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Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

Lei Nº 13.097/15, Resultado Da Conversão Da MP Nº 656/14

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Bichara Barata & Costa Advogados

Informativo Legal 163

Brazil Commercial

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Bichara Barata & Costa Advogados

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