New chapter begins on the PIS and COFINS taxable basis: Inclusion of IPI Carolina Romanini Miguel from Machado Associados comments on the decision of the Brazilian Federal Supreme Court which recognised the constitutionality of the inclusion of excise tax in the social contributions... By Carolina Romanini Miguel November 29 2021
Brazilian electricity distributors obtain victory at the Supreme Court Carolina Romanini Miguel and Gabriel Caldiron Rezende of Machado Associados discuss the decision of the Brazilian Federal Supreme Court, which deemed the tax liability of energy distributors on free market... By Carolina Romanini Miguel & Gabriel Caldiron Rezende January 27 2021
Brazilian government issues ancillary tax obligations for the municipal service tax Carolina Romanini Miguel and Gabriel Caldiron Rezende of Machado Associados discuss the ancillary tax obligations issued by the Brazilian government to standardise the calculation and payment of the municipal service... By Carolina Romanini Miguel & Gabriel Caldiron Rezende October 13 2020
The State of São Paulo Administrative Tax Court decision issues clarity for stream... Carolina Romanini Miguel, Gabriel Caldiron Rezende and Júlia Katzer Tadros Mathiazzi of Machado Associados discuss how a recent decision by the State of São Paulo Administrative Tax Court has provided... By Carolina Romanini Miguel & Gabriel Caldiron Rezende & Júlia Katzer Tadros Mathiazzi April 22 2020
São Paulo increases ICMS tax benefits to boost the local industry Carolina Romanini Miguel and Gabriel Caldiron Rezende of Machado Associados discuss how the local government is taking active steps to incentivise agriculture and food production in Brazil. By Carolina Romanini Miguel & Gabriel Caldiron Rezende February 20 2020
Brazil issues ruling on tax treatment of 3D printing The tax ruling issued by the Brazilian Federal Revenue Service on whether 3D printing should be classified as a manufacturing process for a business could mean retailers are liable for... By Carolina Romanini Miguel July 16 2019
Brazilian Superior Court of Justice defines concept of inputs for PIS and COFINS purposes A decision rendered by the Superior Court of Justice in favour of the taxpayers determines the concept of inputs for calculating and booking PIS and Cofins credits. By Carolina Romanini Miguel May 23 2018
