Brazilian Supreme Court recognizes general repercussion on 30% cap for tax loss offset
The Court will assess whether the limitation can be waived in cases of merger, consolidation, spin-off, or company dissolution
Supreme Court acknowledges geberal repercussion in case concerning empolyee cost-sharning
The Supreme Court will decide if coparticipation in transport and meal allowances is subject to social security contributions
Federal Revenue Service publishes new notices with simplified conditions for settling tax debts
The Federal Revenue Service has published two new public notices for adhesion-based settlements, in which benefits may be granted without the need for individual negotiations with the tax authorities. Regarding Public Notice No. 5/2025, the Federal Revenue has conditioned the granting of discounts and the use of tax loss carryforward credits on the degree of […]
Supreme Court analyzes effects and deadlines for rescission actions
Ruling upholds deadlines and effects of rescission actions, introducing new theses on retroactivity and legal certainty
New public notices increase the amount of tax loss that can be used in tax settlements
Federal Revenue Service and PGFN increase the limit for using tax credits in the Integral Settlement Program from 10% to 30%
Taxation of Dividends: Understanding the Impacts of Bill 1087/2025
The new proposal foresees conditional exemptions and imposes a Minimum Income Tax for high incomes, but raises doubts about its complexity
Federal Revenue service proposes termination of Perse in April after Reaching Tax Exemption Cap
According to the latest report from the Federal Revenue Service, the cap was reached in March 2025, prompting tax authorities to recommend the program’s termination to the Joint Budget Committee starting in April
Taxpayers face new difficulties in offsetting PIS/Cofins credits
Taxpayers face scenario where full credit offset may not be possible within five years; alternative has been to turn to the Judiciary again
Tax Law Newsletter presents recent rulings from the STF and STJ
Among the latest news from the courts on tax matters is the STF’s decision to begin analyzing the general repercussion of ICMS in transfers. Check out the highlights
KLA Newsletter: check out the latest news in Tax Law
Among other newsletter news, the Federal Supreme Court (STF) is set to rule on whether PIS/Cofins taxes apply to services provided in the Manaus Free Trade Zone; see other highlights
