Companies in Brazil

Find out about variable compensation models

The terms bonus, premium and profit sharing (PLR) are used to describe variable portions that may compose the compensation of employees in Brazil. However, each of these portions has its specifications and important legal aspects to be observed. In a simplified way we can describe that: The mentioned forms of variable remuneration can be adopted […]

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Differences between IPOs in Brazil and the United States

Do you know the differences between IPOs in Brazil and the United States? We’ll cover the subject in this article. The IPO, or Initial Public Offering, is the process by which a company issues shares on the market for the first time, becoming a publicly traded company. This means that its shares are publicly traded

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Who must file income tax returns in Brazil in 2024?

The IRPF is an important tax obligation for many Brazilians, and understanding who must file an income tax returns in Brazil in 2024 is key to avoiding complications with the Receita Federal. The period for submitting the annual IRPF (Individual Income Tax) return runs until May 31st. Federal Revenue Service expects to receive 43 million

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How to declare crypto assets in the Income Tax in Brazil? Check out important tips on the subject

If you are a cryptocurrency investor, you must be careful when declaring your income in the Brazilian Income Tax. The Federal Revenue has increased supervision over these digital assets and those who do not declare correctly may have problems in the future. According to the Federal Revenue, crypto assets are not legal tender, but can

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STF and the ruling on the exclusion of rental income from the PIS and COFINS tax base

Involving an important issue regarding the calculation basis for PIS and COFINS under the cumulative regime, the judgment specifically addresses whether or not income from renting out own property should be included in this calculation basis. The discussion is based on the interpretation of the concept of billing, which is the basis for calculating these

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Brazilian Federal Law No. 14.754: Updates on Taxation for Foreign Investments and Entities

In May 2023, the Provisional Measure (a temporary legislative decree) No. 1,171/2023 concerning the taxation of income earned by Brazilian tax residents on financial investments, controlled entities, and trusts abroad, was published, introducing significant alterations in the taxation of foreign investments for Brazilian tax residents. On December 12th, 2023, Brazilian Federal Law No. 14,754/2023 was

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Impact of the tax reform on service companies

Changes in the tax burden: Tax reform could result in changes to the tax burden that service companies have to pay. This could affect companies’ operating costs and profitability. Changes to expense deduction rules: Tax reform may bring changes to expense deduction rules, which may affect how service companies can claim certain expenses as deductible

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PL 1938/23 X IRPF: Who will take it?

Proposal aims to make professional council fees deductible. In the process of being analyzed by the Chamber of Deputies, Bill 1938/23 deals with the deductibility for Individual Income Tax (IRPF) purposes of contributions disbursed to professional associations. In a nutshell; the categories of professional classes are governed by regulatory councils, which in turn are run

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STF calls on Labor Courts for non-compliance with precedents

On December 5, 2023, in addition to the Federal Supreme Court (STF) unanimously overturning a decision that recognized the employment relationship between a driver and a delivery app called Cabify, which currently no longer serves the national territory, it also notified the National Council of Justice (CNJ) about the repeated decisions of the Labor Courts

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