Publications | Tax
The STJ's understanding on suspension of protest and registration in Cadin in tax foreclosures guaranteed by performance bond or bank guarantee.
An analysis of Bill 2,384/23 and ADIs 6,399, 6,403, and 6,415.
Text approved is the substitute of the rapporteur and will now be submitted to the analysis by the Senate.
In this e-book, we summarize what you need to know about the text of the Tax Reform to be considered by the Senate and how Machado Meyer can help you identify the impacts of possible changes for your business.
Text on transfer pricing rules now goes to the Senate for review.
Federal Revenue Service determines that change of secondary activity does not imply change of branch for the purpose of compensation of tax net operating losses (NOLs).
Supreme Court decision allows the taxpayer to claim restitution of the amounts unduly paid in the last five years.
Fundamentals of MP 1,152/22 and the arm's length principle
PLP No. 79/2023 provides for extension of the term until 2042 and revoke the gradual reduction for tax incentives as of 2029
A decision by the STF reinforces the importance of previously evaluating the risks involved in the use of res judicata resulting from applications for mandamus of this nature.
The conversion of MP 1,152/22, the taxpayer's option in 2023, and businesses restructurings
Supreme Court decision allows the taxpayer to claim restitution of the amounts unduly paid in the last five years
Page 5 of 19
