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Provisional Measure No. 795/2017 and Decree No. 9,128/2017: alterations in tax treatment of oil and natural gas exploration and development activities and extension of REPETRO´s term until 2040

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

Carolina Cantarelle Ferraro, Eduardo Maccari Telles, Ivan Tauil.

Brazil: Multilateral Convention on Mutual Administrative Assistance in Tax Matters (Legislative Decree No. 105/2016)

Brazil - April 18 2016 On April 15, 2016, Legislative Decree no. 105/2016 was published in the Official Brazilian Gazette, approving the text of the Multilateral Convention…

Diana Castro.

Brazilian Tax Authority Rule No. 1,597/2015: Regulation of the Choice Between Social Contribution Levied on Gross Revenues to Replace Social Contribution Levied on Payroll, as Established by Law No. 13,161/2015

Brazil - December 15 2015 On December 3rd, 2015, Brazilian Tax Authority Rule No. 1,597/2015 ("IN 1,597/2015") was published regulating the choice that taxpayers should make…

Thais Bandeira de Mello Rodrigues.

Brazil: Law No. 13,202/2015: Conversion of Provisional Measure No. 685/2015 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. 13,202/2015 was published to convert into law Provisional Measure No. 685/2015. It is important to highlight that…

Thais Bandeira de Mello Rodrigues.

Brazil: CONFAZ value-added tax (ICMS) convention No. 127/2015: Tax Amnesty Program of the State of Espírito Santo

Brazil - November 11 2015 On November 06, 2015, ICMS Convention No. 127/2015, passed by the National Finance Policy Council - CONFAZ was published on the Official Gazette…

Diana Castro, Ivan Tauil.