Brazil: Premium amortisation

July 16 2013

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.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Transfer Pricing

Person working on screen with financial graphs and overlaid network

Beyond the headlines: Are TP software providers challenging tax advisory hegemony?

Despite the Netherlands featuring an unusual concentration of World Tax-ranked technology-led providers, sources believe there’s a long way to go to challenge the established players

Tom Baker, July 06 2026

Direct Tax

A taxing week: EY allegations suggest big four scandal at all levels

Ethics seems to be playing a subservient role to an entitlement culture borne out of a pervasive ‘revenue at all costs’ mentality at the big four

Sam Sholli, July 03 2026

Direct Tax

Hogan Lovells Cadwalader’s $3.6bn merger goes live

Historical World Tax data suggests the ‘largest law firm merger in history’ may not pose a serious threat to the world's leading tax practices

Noemi Distefano, July 02 2026

Direct Tax

Libyan tax disputes: choosing between settling and challenging

The repeal of Libya’s statute of limitations and tougher enforcement leave taxpayers navigating a high-stakes choice between conciliation and litigation

Salaheddin El Busefi , July 02 2026

Direct Tax

Tax lawyers make up nearly half of Withers’ promotions round

All the tax partners elevated across the UK, US and Singapore were private client specialists, continuing a market trend of intense investment and competition

Tom Baker, July 01 2026

Transfer Pricing

Exclusive: Dutch TP software provider Reptune names new CEO

Rolf van de Velde, dubbed ‘an expert chosen by experts’, is tasked with scaling Reptune’s self-service compliance offering

Sam Sholli, June 30 2026

Direct Tax

Perkins Coie and Ashurst merger closes to form $2.8bn firm

The newly combined firm brings together more than 3,500 practitioners across 52 offices, with flagship hubs in Seattle, London, Sydney and New York.

Noemi Distefano, June 29 2026

Direct Tax

‘Large, complex, difficult’: A&M Tax leaders reveal India expansion challenges

Building a transparent culture, prioritising internal promotions and being different from the big four are all key features of A&M Tax’s ambitious plans for India

Sam Sholli, June 29 2026

Indirect Tax

A taxing week: Advisers are struggling to keep pace with indirect tax complexity

ITR’s Indirect Tax Forum 2026 showed why harmonisation remains elusive, advisers must raise their game, and ‘everyone’s data is rubbish’

Tom Baker, June 26 2026

Direct Tax

Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC

PwC Australia to keep Kevin Burrowes as CEO beyond 2026: report

The firm’s board has reportedly asked Kevin Burrowes to continue until 2028 as the KPMG Australia scandal raises expectations of regulatory reform

Sam Sholli, June 26 2026