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Income Taxes › Brazil

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
Mayer Brown

STF's and STJ's Tax Agenda for the 2nd Half of 2024

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With the mid-year recess ending, Brazil’s Superior Courts are preparing to review certain notable tax thesis in the second half of 2024. Among the tax cases before the Federal Supreme Court (STF), the following stand...more

Mayer Brown

Brazil Publishes Federal Decree Regulating Recycling Incentive Law

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On July 11, 2024, the Brazilian federal government published Federal Decree No. 12,106/2024, regulating the tax incentive for the recycling productive chain established by Federal Law No. 14,260/2021, which aims to promote...more

Mayer Brown

Brazilian IRS Program Incentivizes Disclosure of Certain Tax Liabilities

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On April 3, 2024, the Brazilian Internal Revenue Service (“Brazilian IRS”) published Normative Instruction RFB No. 2,184 (“IN/RFB No. 2,184/2024“), regulating a special program to incentivize the voluntary disclosure of...more

International Lawyers Network

Establishing a Business Entity in Brazil (Updated)

International Lawyers Network on

The two most common forms of legal entities incorporated in Brazil are the limited liability company (“Limitada”) and the corporation (“S.A.”). These are considered the most attractive types of companies given that they ...more

International Lawyers Network

Establishing A Business Entity In Brazil (Updated)

International Lawyers Network on

The two most common forms of legal entities incorporated in Brazil are the limited liability company (“Limitada”) and the corporation (“S.A.”). These are considered the most attractive types of companies given that they are...more

International Lawyers Network

Establishing A Business Entity In Brazil (Updated)

International Lawyers Network on

The two most common forms of legal entities incorporated in Brazil are the limited liability company (“Limitada”) and the corporation (“S.A.”). These are considered the most attractive types of companies given that they are...more

Gerald Nowotny - Law Office of Gerald R....

Bye Bye Brazil – Considerações Tributárias no Planejamento de Investimento Brasileiro dentro dos Estados Unidos - Parte 1

Gerald Nowotny - Law Office of Gerald R.... on

Sou advogado tributário americano. Me formei na academia militar do exército americano em West Point, Nova Iorque. Me graduei em Espanhol e Português. Meus professores eram um tentente coronel do exercito brasileiro formado...more

Gerald Nowotny - Law Office of Gerald R....

Bye Bye Brazil! - Tax Planning Considerations for Brazilian Investment in the United States: Part II – Additional Income Tax...

Gerald Nowotny - Law Office of Gerald R.... on

I have mentioned in prior articles my affiliation with the South Florida law firm Osborne and Osborne, PA in Boca Raton. Back to the beginning! Boca Raton is where I started right out of the Army in 1987. I moved to Miami for...more

Gerald Nowotny - Law Office of Gerald R....

Bye Bye Brazil!- Tax Planning Considerations for Brazilian Investment in the United States: Part I – Income Tax Considerations

Gerald Nowotny - Law Office of Gerald R.... on

Overview - I have mentioned in prior articles that I was a Spanish and Portuguese major as an undergraduate. During the time that I was attending law school at the University of Miami, the early 1990’s, the Brazilians...more

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