Marina Fernandes

Associate VRMA Advogados

+55 92 3655 3600

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New chapter marks ‘defining moment’ in Brazil’s taxation of foreign profits

Paulo Victor Vieira da Rocha and Marina Fernandes of VRMA Advogados discuss a landmark trial at Brazil’s Federal Supreme Court on the taxation of profits earned by foreign subsidiaries and affiliated companies

Paulo Victor Vieira da Rocha, July 07 2025
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Provisional measure revokes limits on the deductibility of royalties in Brazil

Paulo 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.

Paulo Victor Vieira da Rocha, September 04 2023
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Brazilian tax reform and the obstacles to granting a full tax credit model on VAT

Paulo Victor Vieira da Rocha and Marina da Silva Fernandes of VRMA Advogados discuss a Brazilian tax reform recently approved by the Lower House of Representatives, and the requirements of PEC 45/2019 to limit tax credits.

Paulo Victor Vieira da Rocha, July 27 2023
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Higher rates of state level VAT applied to electric energy and telecommunication services in Brazil

Paulo Victor Vieira da Rocha and Marina da Silva Fernandes of VRBF Advogados discuss a case being decided by the Brazilian Supreme Court that focuses on the state level VAT rates applied to electric energy and telecommunication services.

Marina Fernandes, November 24 2021
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Brazil income tax reform: Interest on equity extinction

Paulo Vieira da Rocha, Murilo Jakuk and Marina Fernandes of VRBF Advogados discuss the advantages of the current interest on equity payment possibility, its usual qualification on double tax treaties and the consequent impact of its proposed abolition.

Marina Fernandes, September 28 2021