Carolina M. Bottino

Mayer Brown

Legal Influencer

Q3 l 2020

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  • Q3 l 2020 in Corporate - Central and South America
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Articles

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Informativo de Jurisprudência Tributária - STF e STJ

Brazil - March 18 2021 Recurso Extraordinário nº 630.137 - Tema 317 - Auto-aplicabilidade da imunidade relativa à contribuição sobre os proventos de aposentadorias e pensões…

Diana Castro, Lucas Brandão Boechat.

Rio de Janeiro State Law No. 9,198/2021: Refund and Collection of the Difference of ICMS-ST

Brazil - March 12 2021 On March 9, 2021, Law No. 9,198/2021 was published, complementing the ICMS-ST (tax substitution system) regulation by adding Article 28-A to Law 2…

Diana Castro.

State Complementary Law No. 189/2020: Special Amnesty Program for Rio de Janeiro State Tax Credits

Brazil - January 5 2021 On December 29, 2020, Complementary Law No. 189/2020 was published, creating the Special Amnesty Program for ICMS (“PEP-ICMS”) in the State of Rio de…

Diana Castro.

State Law No. 9,148/2020: Penalty for Noncompliance with Local Content Requirements in State of Rio de Janeiro

Brazil - December 23 2020 On December 21, 2020, Law No. 9,148/2020 was published to create a penalty that shall be applied to E&P companies in cases of non-compliance with the…

Diana Castro.

Disponibilizada Resolução disciplinando a implementação da transação tributária pela Procuradoria do Estado de São Paulo

Brazil - November 30 2020 Em 16 de outubro de 2020, foi publicada a Lei Estadual nº 17.293/2020, por meio da qual o Estado de São Paulo autorizou a Procuradoria Geral do Estado…

Celso Grisi, Maria Carolina Grecco Bazzanelli, Thadeu Schiesari Matsukura.