Fazenda afirmou que não é possível proceder ao recálculo dos créditos apenas com base em decisão do STF Em parecer favorável às empresas, a Procuradoria-Geral da Fazenda Nacional (PGFN) entendeu que não é possível excluir o ICMS do cálculo dos créditos de PIS e Cofins. A manifestação foi feita em decorrência do julgamento do RE
Observing the world trend, the Brazilian government incorporated into the tax law specific rules to regulate the prices negotiated in international transactions between companies of the same corporate group[1]. To this end, the Brazilian Congress approved law 9.430/96 which contains specific provisions namely for dealing with Transfer Price. This law completed Brazil’s transition to the
Nosso sócio, Sr. Paulo Carvalho, realizou uma apresentação no Painel: Cyber Security – Aplicação Prática, proferida na 9º Conferência Brasileira de Contabilidade e Auditoria Independente do IBRACON. Leia sobre o tema clicando no link a seguir e baixando a revista Transparência edição 35. Link: http://www.ibracon.com.br/ibracon/Portugues/lisRevistaTransparencia.php
This May 30, the Brazilian Government made use of the compliance with the claims of truckdrivers on strike to change the compensation rules of federal taxes managed by the Federal Revenue Service. On that day Law 13,670/2018 was published, which changes Law 9,430/96, among other. According to those changes, which took effect on the date
Introduction As the General Reporter for the Subject 2 (The Future of Transfer Pricing) of the 2017 IFA Congress in Rio de Janeiro, I joined the plenary session on August 29 in a panel chaired by Luís Eduardo Schoueri and composed of Isabel Verlinden, Jefferson Vanderwolk, Mateus Calicchio Barbosa, Natalia Quiñones, Richard Vann, and Yariv Brauner.
Ramon Tomazela (Mariz de Oliveira e Siqueira Campos Advogados)/September 5, 2017 /Leave a comment As widely reported, the signing ceremony of the Multilateral Convention to implement tax treaty related measures to prevent Base Erosion and Profit Shifting (“MLI”) took place on 7 June 2017, in Paris, with the participation of Ministers and other high-level political representatives
Taxation The agreement aims to encourage mutual productive investment flows, strengthen bilateral commercial relations and contend tax planning This Thursday (3), the Brazilian Federal Revenue Service secretary, tax auditor Jorge Rachid, and the Switzerland ambassador in Brazil, Andrea Semadeni, signed a Pact to Elimitate Double Taxation Related to Levies on Income and Prevent Tax Evasion
