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Provisional Measure No. 7952017 and Decree No. 9,1282017: alterations in tax treatment of oil and natural gas exploration and development activities and extension of REPETROs term until 2040

Brazil - August 18 2017 On August 18, 2017, Provisional Measure No. 795 ("MP 7952017") was published, providing for alterations concerning the tax treatment applicable to...

Carolina Cantarelle Ferraro, Ivan Tauil, Eduardo Maccari Telles.

Brazil: Multilateral Convention on Mutual Administrative Assistance in Tax Matters (Legislative Decree No. 1052016)

Brazil - April 18 2016 On April 15, 2016, Legislative Decree no. 1052016 was published in the Official Brazilian Gazette, approving the text of the Multilateral Convention...

Diana Castro.

Brazilian Tax Authority Rule No. 1,5972015: Regulation of the Choice Between Social Contribution Levied on Gross Revenues to Replace Social Contribution Levied on Payroll, as Established by Law No. 13,1612015

Brazil - December 15 2015 On December 3rd, 2015, Brazilian Tax Authority Rule No. 1,5972015 ("IN 1,5972015") was published regulating the choice that taxpayers should make...

Thais Bandeira de Mello Rodrigues.

Brazil: Law No. 13,2022015: Conversion of Provisional Measure No. 6852015 and Exclusion of the Tax Obligation to Inform Tax Authorities About Operations That Result in the Suppression, Decrease or Deferment of Taxes

Brazil - December 14 2015 On December 9th, 2015, Law No. 13,2022015 was published to convert into law Provisional Measure No. 6852015. It is important to highlight that...

Thais Bandeira de Mello Rodrigues.

Brazil: CONFAZ value-added tax (ICMS) convention No. 1272015: Tax Amnesty Program of the State of EspĂ­rito Santo

Brazil - November 11 2015 On November 06, 2015, ICMS Convention No. 1272015, passed by the National Finance Policy Council - CONFAZ was published on the Official Gazette...

Diana Castro, Ivan Tauil.