Provisional Measure No. 1,303/2025, published on June 11, introduces significant changes to the Brazilian tax system. While it includes positive developments—such as the expansion of […]
The Federal Supreme Court (STF) of Brazil reached a majority decision (10 votes to 1) establishing that any reduction in the reimbursement rate under the […]
On May 22, 2025, the Federal Government enacted a fiscal package introducing significant changes to the taxation of financial transactions (IOF – Tax on Financial […]
The Office of the Attorney General of the National Treasury (PGFN) has issued Ordinance PGFN/MF No. 721/2025, establishing a new settlement modality under the Programa […]
The 2nd Panel of the Superior Court of Justice (STJ) has unanimously ruled that the differential ICMS rate (DIFAL) should not be included in the […]
The Office of the Attorney General of the National Treasury (PGFN) has announced the expansion of the percentage allowed for using tax loss carryforwards and […]
The Brazilian Federal Revenue Service (RFB), through Ruling COSIT No. 63/2024, has consolidated its position that commissions paid by merchants to marketplaces domiciled in Brazil […]
The Federal Supreme Court (STF) has acknowledged the general repercussion of the legal-constitutional issue under Extraordinary Appeal No. 1.439.539, recognizing its legal, economic, and social […]
The 2nd Panel of the Superior Court of Justice (STJ) unanimously ruled that Corporate Income Tax (IRPJ) and the Social Contribution on Net Profit (CSLL) […]
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