Publications | Tax 6wo2v
Brazil's responses to BEPS - implementation through the double taxation agreement with Argentina x4t3q
Although it is part of the Base Erosion and Profit Shifting (BEPS) Project to counteract multinationals’ tax planning that uses the loopholes of the international system to reduce their overall tax burden, Brazil has not signed the Multilateral Instrument (MLI) to implement the changes suggested in bilateral treaties to avoid the double taxation (double tax treaties) in the form of a single negotiation.
Carf’s balance sheet in the year 2017 4b3735
Last year was special for the istrative Council of Tax Appeals (Carf). The period began with heated discussions (and many lawsuits) questioning the productivity bonus of tax auditors and ended with the ing of the representatives of the Brazilian Treasury in the strike for regulation of the bonus.
Does the Public Treasury have to reimburse expenses with contracting for a judicial guarantee? o6938
This article discusses the possibility that taxpayers may obtain from the Public Treasury reimbursement of expenses incurred in contracting for a bank guarantee or insurance-guarantee offered in guarantee in tax executions as a requirement for filing a motion to stay the execution.
Number of CARF acts challenged in court grows 415h64
Since the Federal Police launched Operation Zelotes in 2015, which unveiled corruption cases in the istrative Tax Appeals Board (CARF), the body has undergone several institutional changes, such as a change in its directors, changes in internal rules, reduction in number of s, among other measures that sought to reformulate the body's procedure for deciding cases.
Adene and tax benefits that are costly and for a certain period of time 1u1b6m
Learn about ADENE and the tax benefits it offers, their costs, and the time limitations for businesses.
Brazil's responses to BEPS 3b55n
Aiming at counteracting tax planning used by multinationals that take advantage of the heterogeneity of the international system to reduce their overall global tax burden, the Organization for Economic Co-operation and Development (OECD) and the Group of 20 (the so-called G-20, which includes the 19 largest economies in the world and the European Union) started in 2013 the Base Erosion and Profit Shifting (BEPS) Project.
Income tax on payments in bitcoins 156s17
A virtual financial asset very much in vogue, bitcoin is a bet by economists to cheapen transactions, especially those that occur in the international sphere.
Controversies in the formation of the ICMS tax basis by tax substitution 185x2w
Covenant No. 52/2017, recently issued by Confaz (National Finance Policy Council), followed the understanding of the Second of the STJ (Superior Court of Justice) in the sense that the ICMS due under the withholding regime (ICMS-ST) is embedded in its own calculation basis.
Expectations for the regulations regarding new rules by ANP for calculating oil royalties 1y3g61
Decree No. 9,042, promulgated by the President of Brazil in early May, modified the rules for determining the reference price of oil and the basis for calculating royalties and special participations by adding provisions to Decree No. 2,705/1998.
The taxation of bitcoins and other virtual currencies a23l
Bitcoins have gained increasing prominence in the media. In March, the price of each unit sured the value of one ounce of gold for the first time. In addition, some online retailers have begun to accept bitcoin as a means of payment, which has also put the virtual currency in the media. Despite this growing popularity, however, bitcoin is still a mystery to many.
MP 783/17: who is entitled to reduction in initiation fee from 20% to 7.5% 5f711k
A specific point of the Special Tax Regularization Program (PERT), instituted by Provisional Presidential Decree No. 783, of May 31, 2017 ("MP"), has been questioned by some companies and will in many cases be essential in reaching a decision on whether to the program. It is a reduction of the initiation fee from 20% to 7.5% offered in some situations.
Extent of the effects of the STF’s decision on the exclusion of the ICMS tax from the PIS and Cofins calculation basis 5x6g8
O plenário do Supremo Tribunal Federal encerrou, em março, um dos julgamentos mais esperados pelos contribuintes. O tema: a exclusão do ICMS da base de cálculo do PIS e da Cofins (RE nº 574.706/PR). A tese jurídica firmada pela Corte Suprema é de que o ICMS não compõe a base de cálculo para a incidência do PIS e da Cofins (tema 69 de repercussão geral).
Page 17 of 19 1b553s
