New Transfer Pricing Rules provided for in IN 2.161/23
On September 29, 2023, the Brazilian Federal Revenue published Normative Instruction RFB No. 2,161, aimed at regulating the provisions of the new transfer pricing legislation, Law No. 14,596 of June 14, 2023, aligning Brazil with the guidelines of the Organization for Economic Co-operation and Development (OECD). Among the innovations introduced by IN No. 2,161/23 regarding […]
Legal 500 divulga resultados da pesquisa 2024
26/10/2023 Considerado um dos principais diretórios legais internacionais, o Legal 500 divulgou recentemente os resultados de sua pesquisa 2024. Mais uma vez, L.O. Baptista Advogados aparece recomendado em seis rankings: Competition and Antitrust, Corporate and M&A, Dispute Resolution – Arbitration, Dispute Resolution – Litigation, Labour and Employment e Tax (Advisory). O guia destaca também a […]
Edição 2024 do Leaders League recomenda L.O. Baptista Advogados em cinco áreas
24/10/2023 A edição 2024 do Leaders League traz, mais uma vez, L.O. Baptista Advogados entre os principais escritórios do país nas áreas pesquisadas (outras áreas não mencionadas entrarão em outros ciclos). As áreas destacadas nesta edição são Contencioso Tributário, Energia Elétrica, Gestão Patrimonial, Merger Control e Societário/M&A. Esta é a primeira vez que a prática de […]
After the decision of the Superior Court Of Justice´s, the MP that provides for the taxation at the federal level of ICMS tax benefits is edited
For a long time now, taxpayers have been fighting with the federal tax authorities to try to avoid taxation on the tax benefits granted by the states and the Federal District for the Tax on the Circulation of Goods and Services (ICMS). After lengthy discussions involving everything from the legal nature of the benefits (e.g. […]
Changes in the tax landscape: Provisional Measure alters taxation of exclusive funds, and Bill of Law proposes changes in taxation of foreign income
The Federal Government has been seeking to implement several changes in the tax sphere in recent months. In this regard, firstly, we highlight Provisional Measure No. 1,184/23, published on August 28th, which proposes changes in the taxation of exclusive funds in Brazil. Currently, exclusive funds are subject to taxation only at the time of redemption […]
Effects and changes of the new tax reform
On July 7, 2023, the Chamber of Deputies approved the Tax Reform provided for by the Proposed Constitutional Amendment (‘PEC’) No. 45/19, following for approval in the Federal Senate. The vote took place in two rounds, with 382 votes in favor of PEC 45/19 and 118 votes against. In the second round, there were 375 […]
