On October 17, the Federal Supreme Court (“STF“) deemed constitutional the tax on financial transactions (“IOF“) imposed on loans of financial resources made between legal entities and legal entities and individuals. The IOF is a […]

On August 31, 2023, Bill of Law nº. 2.384/2023 was approved by the Federal Senate and sent to the President of the Republic for his sanction. The CARF Bill, as it came to be known, […]

The Provisional Measure (“PM“) nº 1,152/2022 was published on December 28, 2022, which changed the rules on transfer pricing in Brazil, adopting standards more in line with the guidelines indicated by the Organization for Economic […]

When selling a property, attention must be paid to capital gains. According to Article 25, Paragraph 1, of Law No. 9.430/96, the gain on the sale of investments, fixed assets, and intangibles corresponds to the […]

On January 26, 2023, Justice Rosa Weber, President of the Federal Supreme Court, announced the calendar and the cases scheduled for trial in the Court Sessions that will occur in the first half of 2023, […]