Last year, the Internal Revenue Service published Ordinance 1,793/2013, which lays out new criteria for monitoring high-value corporate taxpayers. The goal is to increase tax compliance and tax revenue. This article views which taxes are covered by the corporate tax monitoring programme.
This update focuses on the following countries: Argentina, France, Spain, Hong Kong, Malaysia, UK and USA.
This article highlights the most significant modifications to the Brazilian Corporation Law over the past 40 years.
These tables are for quick reference only. They are not intended to provide exhaustive procedural guidelines, nor to be treated as a substitute for specific advice. The information in each table has been supplied by the authors of the relevant chapter.
Tax incentives granted at the federal level bolster the Brazilian economy. Those incentives apply to the oil and gas industry, in particular. Learn more about the Special Customs Regime of Export and Import of Goods destined to Exploration and Production of Oil and Natural Gas (“REPETRO”), which is one of the main incentives applicable to this industry.
This article explains Law no. 8,212/91, which sets forth labor accidents insurance tax rates.
A brief discussion of how improvements in mining and agriculture law affect the Brazilian financial services industry.
A review of how Brazil's recent Anti-Corruption Law intersects with its Bankruptcy Law, with particular focus on the Bankruptcy Law's allowance of the sale of a business without the inheritance of any liabilities.
Companies that make imports in Brazil face many taxes to complete the process of importation. This generates huge costs to the imported products sold in the Brazilian market. Learn more about what taxes apply to imports.
This article addresses key aspects of Fintech and Fintech regulation in Brazil.