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Response to Inquiry no. 53/14 COSIT – SISCOSERV– establishment located in the Country of a legal entity domiciled abroad

Brazil - April 16 2014 Response to Inquiry no. 53/14, issued by the General Coordination of the Tax System ("COSIT"), was published on Mar. 10, 2014, establishing the…

Eduardo Pugliese Pincelli, Diogo de Andrade Figueiredo, Igor Nascimento de Souza, Fernanda Donnabella Camano de Souza, Cassio Sztokfisz.

Response to Inquiry no. 59/14 Cosit– IOF– financial institutions – purchase and sale of real estate for residential purposes

Brazil - April 16 2014 Response to Inquiry no. 59/14, rendered by the General Tax Coordination ("Cosit") was published on Mar.10, 2014, establishing the position that there…

Eduardo Pugliese Pincelli, Diogo de Andrade Figueiredo, Igor Nascimento de Souza, Fernanda Donnabella Camano de Souza, Cassio Sztokfisz.

RFB Normative Rule no. 1.458/14 – change to transfer pricing rules

Brazil - April 16 2014 Normative Rule of the Federal Revenue of Brazil ("IN") no. 1,458 was published on Mar. 18, 2014, responsible for including some provisions in IN no…

Eduardo Pugliese Pincelli, Diogo de Andrade Figueiredo, Igor Nascimento de Souza, Fernanda Donnabella Camano de Souza, Cassio Sztokfisz.

RFB Normative Rule no. 1.455/14 – WHT on earnings to other countries

Brazil - April 16 2014 Normative Rule of the Federal Revenue of Brazil ("RFB IN") no. 1.455/14 was published on Mar. 7, 2014, providing for the charge of the withholding…

Eduardo Pugliese Pincelli, Diogo de Andrade Figueiredo, Igor Nascimento de Souza, Fernanda Donnabella Camano de Souza, Cassio Sztokfisz.

STF – ICMS Agreement no. 21/2011 – restriction of injunction effects granted in ADI no. 4.628/DF

Brazil - April 16 2014 On March 5, 2014, Justice Luiz Fux, of the Federal Supreme Court (STF), rendered a decision rectifying the injunction granted in Direct Action for…

Eduardo Pugliese Pincelli, Diogo de Andrade Figueiredo, Igor Nascimento de Souza, Fernanda Donnabella Camano de Souza, Cassio Sztokfisz.