Diana Castro

Mayer Brown

Legal Influencer

Q2 | 2019

Legal Influencers

Lexology’s Legal Influencers programme recognises firms and authors that provide excellent content within a work area and region. Find out more

  • Q2 | 2019 in Corporate - Central and South America

Articles

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Brazil: ISS Tax on the export of services and the definition of “result”: Normative Ruling SF No. 022016 - São Paulo

Brazil - April 29 2016 On April 27, 2016 Normative Ruling SF No. 022016 was published in the São Paulo Municipalitys Official Gazette, where it was stated that the...

Ana Luiza Martins.

Value-added tax (“ICMS”) Convention No. 932015: Brazil Regulation of Constitutional Amendment No. 872015 related to operations with end consumers that are not ICMS taxpayers

Brazil - September 22 2015 On September 21, 2015, the National Finance Policy Council - CONFAZ enacted ICMS Convention No. 93. The Convention regulates the modifications...

Ivan Tauil, Carolina M. Bottino.

Brazil: Tax Aspects of Provisional Measure No. 8812019 (Declaration of Economic Freedom Rights)

Brazil - October 2 2019 On September 20, 2019, Law No. 13,8742019 ("Law") was published in the Federal Official Gazette, converting Provisional Measure No. 8812019 ("PM")...

Celso Grisi, Guido Vinci, Ana Luiza Martins, Ivan Tauil, Eduardo Maccari Telles, Thais Bandeira de Mello Rodrigues, Carolina M. Bottino.

Brazil: Provisional Measure No. 7662017: Creation of the Tax Regularization Program

Brazil - January 13 2017 On January 5, 2017, Provisional Measure No. 7662017 was published in the Official Gazette, creating the Tax Regularization Program ("PRT")...

Pedro Lameirão, Thais Bandeira de Mello Rodrigues, Carolina M. Bottino.

Brazilian IRS Normative Ruling No. 1,8882019: Regulates the Declaration of Transactions with Cryptocurrencies

Brazil - May 20 2019 On May 7, 2019, Normative Instruction No. 1,8882019 ("NI") was published in the Official Gazette. The NI establishes which entities and individuals...

Pedro Lameirão, Thais Bandeira de Mello Rodrigues.