Arquivo de Snippets - Page 47 of 50

Negative IRPJ/CSLL Balance Can Be Offset with Social Security Contributions

In a recent Consultation Solution (SC COSIT No. 15/21), the Federal Revenue Service admitted that the offsetting of negative income...

STF Decides That Income Tax Does Not Apply to Interest on Arrears

The Supreme Federal Court (STF) ruled that interest on arrears received by workers after judicial recognition of late payment due...

For you

Partilha de valores de previdência privada

Em recente julgado, o STJ reafirmou a tese no sentido de que é possível a partilha de valores de previdência...

Federal Revenue Service Restricts the Concept of Input Again

Through COSIT Consultation Solution No. 8/21, the Federal Revenue Service once again mitigated the concept of input already established by...

Packaging Materials for Transportation Generate PIS/COFINS Credits

On March 15, the Brazilian Federal Revenue Service (RFB) issued Consultation Solution (SC) COSIT No. 8/21, which once again restricts...

Contracts

Pre-Trial Business Mediation

There is no individual or legal entity in this world that doesn’t experience some kind of conflict. Now, with the...

Inclusion of ICMS in the PIS/Cofins Base Only Cancels the CDA if Proven by the Taxpayer

In March/2017, the STF judged Theme 69 and established, in terms of General Repercussion, the thesis according to which “ICMS...

Corporate

Law 14.130/2021 creates FIAGRO, a new tool for the agricultural sector to raise financial resources.

Through FIAGRO (Investment Funds in Agro-Industrial Production Chains), the Agricultural Sector will be able to directly raise financial resources available...

Family

Partilha de valores de previdência privada

Em recente julgado, o STJ reafirmou a tese no sentido de que é possível a partilha de valores de previdência...

Corporate

Provisional Measure No. 1,040/2021 and Its Changes

Provisional Measure 10.40, of 2021, brought a series of changes to the legislation. To make it easier for you to...