Gabriel Caldiron Rezende of Machado Associados discusses a highly questionable manoeuvre by the Brazilian Federal Revenue Service to boost tax collection, despite a decision by the Federal Supreme Court
Gabriel Caldiron Rezende of Machado Associados comments on a bill of law presented by the Brazilian Congress that outlines a recently created ‘sin tax’ on goods and services considered harmful to health or the environment
Júlio Oliveira and Gabriel Caldiron Rezende of Machado Associados summarise the tax reform bill approved by the Brazilian Congress and believe it represents a leap towards a modern and international VAT standard, although some caution is necessary
Mauri Bornia and Gabriel Caldiron Rezende of Machado Associados discuss the status of the tax reform bill approved by the Chamber of Deputies, to be analysed by the Senate during the second half of 2023.
Júlio Oliveira and Gabriel Caldiron Rezende of Machado Associados discuss the measures taken by the Brazilian federal government to boost tax collection.
Gabriel Caldiron Rezende of Machado Associados discusses the measures taken by the Brazilian federal government to increase the benefits for exporters.
Gabriel Caldiron Rezende and Thales D’luca Magagnin of Machado Associados discuss the measures taken by the Brazilian government to reduce taxes on fuel to control the effect of inflation on prices.
Gabriel Caldiron Rezende and Thiago Nunes Faulin of Machado Associados discuss the consequences of the ruling that denies PIS and COFINS credits related to products subject to the one-time charge system.
Gabriel Caldiron Rezende of Machado Associados discusses the excise tax (IPI) reduction made by the Brazilian federal government, the steps taken to reach a reduction of 35%, and the controversies on the horizon.
Gabriel Caldiron Rezende and Thales D'luca Magagnin of Machado Associados discuss the highly anticipated Supreme Court decision on the taxation of advertising in some media.
Mauri Bornia and Gabriel Caldiron Rezende of Machado Associados discuss the legislative changes made by the state of São Paulo to the State VAT (ICMS) on transactions with electricity in the free market.
Júlio de Oliveira and Gabriel Caldiron Rezende of Machado Associados discuss the recent decision of the Superior Court of Justice on the calculation of interest and penalty on the drawback customs regime.
Júlio de Oliveira and Gabriel Caldiron Rezende of Machado Associados discuss the recent manoeuvre of the Federal Revenue Service to reduce the financial impact of the Brazilian Federal Supreme Court decision on the PIS/COFINS taxable base.
Mauri Bornia and Gabriel Caldiron Rezende of Machado Associados discuss the final decision of the Brazilian Federal Supreme Court, which settles the discussion about the inclusion of ICMS in the PIS/COFINS taxable basis.
Mauri Bornia and Gabriel Caldiron Rezende of Machado Associados discuss the decision of the Brazilian Federal Supreme Court, which deemed the withholding of the municipal service tax unconstitutional in certain cases.
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 transactions as unconstitutional.
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 tax (ISS) on some services.
Gabriel Caldiron Rezende and Rogério Gaspari Coelho of Machado Associados discuss how the new Rio de Janeiro state law has changed the taxation of digital goods.
Júlio de Oliveira and Gabriel Caldiron Rezende of Machado Associados explain how the Federal Supreme Court, on one hand, has partially settled a long controversy on ICMS-Import tax but, on the other hand, has created more insecurities.
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 much-needed clarity for OTT service providers.
Ricardo Marletti Debatin da Silveira and Gabriel Caldiron Rezende of Machado Associados discuss the tax measures adopted in Brazil during the COVID-19 crisis.
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.
Ricardo Marletti Debatin da Silveira and Gabriel Caldiron Rezende of Machado Associados explain how the Brazilian Federal Revenue Service has issued a very important PIS and COFINS regulation, compiling one normative instruction rules from several laws.