This content is from: Brazil

Brazil: Premium amortisation

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.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a 30 day period.


Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | 30 Day Trial