Arquivo de Snippets - Page 23 of 50

Change in income tax and social contribution levied on transfer pricing

Due to the change in the United States tax policy, which no longer allows tax credits for taxes paid by...

Read article

Change in income tax and social contribution levied on transfer pricing

Due to the change in the United States tax policy, which no longer allows tax credits for taxes paid by...

Goodbye in dubio for the taxpayer

The National Tax Code (“CTN”) provides that the tax law that defines infractions, or that conditions the application of infractions...

For you

Extramarital relationships do not give rise to compensation for moral damages

The Florianópolis court dismissed the claim for compensation for moral damages filed by a man who claimed to have suffered...

Contracts

Legal framework for cryptocurrencies sanctioned in Brazil

MP No. 14,478 was issued on 12/21/2022, which sets out the guidelines to be followed by virtual asset services and...

Contracts

Créditos trabalhistas recebidos por sócio de empresa podem ser penhorados

Através de decisão proferida pelos Ministros do TST, foi autorizada a penhora de créditos decorrente de ação trabalhista, a serem...

Family

Extramarital relationships do not give rise to compensation for moral damages

The Florianópolis court dismissed the claim for compensation for moral damages filed by a man who claimed to have suffered...

Presumed Credit on Profits from Foreign Investments is Extended

In December/2022, Provisional Measure No. 1,148/2022 was issued, which aims to amend Law 12,973/2014 regarding the taxation, by the Brazilian...

Incentivized Installment Payment of Federal Debts

Joint Ordinance PGFN/RFB No. 1 was issued on 01/12/2023, which instituted the Tax Litigation Reduction Program – PRLF, which is...

Contracts

Sócio de empresa afasta penhora de aposentadoria privada para pagamento de dívida trabalhista

Em decisão proferida no TRT da 15ª Região, foi determinado que quantias que estão em aposentadorias privadas não podem ser...

Increase in Pis/Cofins on Financial Income May Be Questioned

As 2022 draws to a close, Decree No. 11,322/2022 was issued, reducing the Pis/Cofins tax rate on financial income from...