Brazil
Despite the relief, Brazil’s government has also presented a bill which seeks to re-impose a tax burden on companies’ payroll, one local tax specialist told ITR
The move is the first major change in Brazil’s VAT system since the end of military dictatorship, local tax specialists told ITR
The ruling undermines Coca-Cola’s challenge in a dispute which is the final part of a $3.4 billion TP case
New guidance on TP regulation is welcome but flaws remain, according to local tax experts
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Sponsored by MachadoGabriel 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
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Sponsored by MachadoJúlio 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
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Sponsored by VRMA AdvogadosPaulo Victor Vieira da Rocha, Murilo Jakuk Ferreira Lopes and Marina da Silva Fernandes of VRMA Advogados discuss the effects of Provisional Measure No. 1,152/22 regarding the deductibility of royalties from the corporate income tax assessment basis.