Federal Revenue publishes new regulation of the Emergency Program for the Resumption of the Events Sector (Perse)
12/12/2022 The Emergency Program for the Resumption of the Events Sector (Perse) was instituted by Law nº 11.148/2021, with the purpose of establishing emergency and temporary actions aimed at the events sector, to compensate for the effects arising from the isolation measures carried out to face the Covid-19 pandemic. Whenever a company is classified as […]
LACCA Approved 2023 destaca dois sócios do escritório
09/11/2022 A edição 2023 do LACCA Approved reconheceu os sócios Daniela Zaitz e Marcos Ribeiro Barbosa entre os principais advogados da América Latina por suas práticas nas áreas de Societário/M&A e Tributário respectivamente. Anualmente, a pesquisa, desenvolvida pela Latin American Corporate Counsel Association (LACCA) convida representantes de departamentos jurídicos a votarem naqueles advogados que consideram como […]
Discussion about the ITBI tax base will be analyzed by the Supreme Court
11/07/2022 The calculation basis of the Real Estate Transfer Tax (ITBI) has been the topic of constant discussions in the brazilian judiciary. On the subject, taxpayers argue that the tax should be collected based on the declared value in the operation or, at least, based on the market value used to determine the value of […]
Edição 2023 do Leaders League reconhece escritório em quatro áreas
19/10/2022 A edição 2023 da publicação Leaders League anunciou, após 4 meses de pesquisa, os resultados do ciclo Transaction & Deals, que trouxe os nomes de maior destaque no mercado nacional entre escritórios de advocacia, bancos, fundos, assessorias e consultorias de diferentes áreas. Mais uma vez, o escritório foi reconhecido entre os principais do país nas […]
Provisional Measure 1.137/2022 brings new hypotheses for income tax exemption to foreign investors
The Provisional Measure 1.137/2022, published by the Federal Government on September 22, reduces to zero the income tax rate on investments made by foreigners in Brazil. With the Provisional Measure, which will come into effect as of January 1, 2023, the same treatment already applied to variable income will be extended to instrument of indebtedness […]
STJ removes restriction related to deduction of remuneration paid to administrators and directors from IRPJ tax basis calculation base
8/30/2022 The 1st Panel of the Superior Court of Justice (STJ) held, on August 16, 2022, that it is possible to deduct from the calculation basis of the Income Tax (IRPJ) the expenses with the remuneration of administrators and directors, even if not based on a fixed and monthly amount. The case reached the Superior […]
