Inheritance tax: the importance of succession planning
Tiago Aparecido da SilvaLawyer at Marcos Martins Advogados In Brazil, the tax due in the event of death is the Causa Mortis and Donation Transfer Tax – ITCMD, which, depending on the state, can be up to 8% of what is inherited. This tax, payable by the heir, is calculated on assets and rights representing […]
Effective tax solutions: how to use legislation to the taxpayer’s advantage?
Tiago Aparecido da SilvaLawyer at Marcos Martins Advogados The challenges faced by entrepreneurs are numerous and for this reason it is necessary to surround yourself with competent people who know the rules of the game and provide peace of mind when managing your business. This attitude is also expected of those who are hired to […]
Tax reform: what should taxpayers expect next year?
Fábio BernardoLawyer at Marcos Martins Advogados The issue of tax reform has permeated the lives of taxpayers for decades and always comes up again when there is a transition of power at the federal executive level. The government’s future Finance Minister, Fernando Haddad, recently announced that he will appoint economist Bernard Appy as his special […]
Company in judicial reorganization makes tax transaction agreement with tax loss
Rafael ZanchettinLawyer at Marcos Martins Advogados A company in judicial reorganization entered into a tax settlement agreement with the Attorney General’s Office of the National Treasury (PGFN) to pay its debts using tax losses, obtaining a rebate of approximately 85% (eighty-five percent) of the amount of the credit, which could be paid in several installments. […]
Judgment on Tax Differential has turned in favor of companies
The article “Judgment on tax differential has turned in favor of companies”, by lawyer Aline Augusta de Menezes, is featured on the Monitor Mercantil portal. The definition of the time frame in which the so-called Difal (Differential Rate) of ICMS on sales to final consumers in another state would be charged remains uncertain. So far, […]
Judgment on Tax Differential has turned in favor of companies
Aline Augusta de MenezesLawyer at Marcos Martins Advogados The definition of the timeframe in which the so-called DIFAL (Differential Rate) of ICMS on sales to final consumers in another state would be charged remains uncertain. In 2021, the STF ruled that the DIFAL on sales to final consumers, established by Constitutional Amendment 87/2015, could not […]
STF to rule on constitutional scope of PIS and COFINS non-cumulative taxation
Fábio BernardoLawyer at Marcos Martins Advogados The Federal Supreme Court included one of today’s most important tax cases on its agenda for the 18th. This is a discussion on the scope of the constitutional principle of non-cumulative taxation for PIS and COFINS. The non-cumulative nature of these contributions is one of the most controversial issues […]
Tax reform: what can we expect from the next government?
The article “Tax reform: what to expect from the next government?” by lawyer Angelo Ambrizzi, is featured in the Jurid newspaper. Two days before Brazil’s presidential elections, Angelo writes about possible changes in the tax landscape once the government that will lead the country from 2023 has been defined. Whether it’s an ideologically liberal or […]
Tax reform: what can we expect from the next government?
Angelo AmbrizziLawyer at Marcos Martins Advogados It’s no news that we have one of the highest tax burdens in the world, equivalent to Germany and Canada, but without the public services provided by these countries. For this reason, we need a structural tax reform, i.e. one that designs a new system that guarantees fair tax […]
New TRF ruling limits the offsetting of credits from the exclusion of ICMS from the PIS and COFINS tax base
Fábio BernardoLawyer at Marcos Martins Advogados A recent preliminary injunction granted by the Federal Regional Court of the 3rd Region prevented the offsetting of credits resulting from the exclusion of ICMS from the PIS and COFINS calculation basis prior to March 15, 2017. The decision was handed down in a rescission action filed by the […]
