An important case involving the amortisation of premium for tax purposes in Brazil was recently ruled on by the Superior Chamber of the Federal Administrative Court of Tax Appeals (CARF). Cristiane Magalhães and Erika Tukiama, of Machado Associados, give details of the case and explain how this decision may affect Brazilian taxpayers.
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The newly launched Tax Responsibility and Transparency Index will assess the ethicality of companies’ tax practices against global standards and regulations
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