Plastics sector: what will change with the Tax Reform?
Plastic, notable for its durability, lightness and efficiency, plays a crucial role in various sectors, including medicine, the automotive industry and construction, providing a lower environmental impact compared to other materials. Once considered a villain, the sector has adapted to the demands of sustainability so that plastic, in the vast majority of cases, is recyclable […]
Logistics service providers: what will change with the Tax Reform?
What are logistics services? Logistics services encompass various management activities, planning, checking and moving stocks, distribution centers, loading and unloading goods and creating strategic delivery routes. All the activities linked to logistics services seek to optimize companies’ internal processes, since these structures play a decisive role for some sectors (agribusiness, the consumer goods industry, the […]
Infoproducers: what will change with the Tax Reform?
What are infoproducers? Infoproducers are experts in a particular field or activity, whose knowledge is shared through apps, online courses, e-books, audio-books, podcasts or access materials in digital format (paid or not). The key to defining an infoproducer lies in their ability to transform their technical/specific knowledge into a product. Infoproducers can operate as individuals […]
Presumed ICMS credits: absence of inclusion in the IRPJ and CSLL calculation bases
In a remarkable decision by the Superior Court of Justice (STJ), it was established that presumed ICMS credits should not be included in the IRPJ and CSLL calculation bases. This decision, made by the First Section when it ruled on a motion for divergence, highlights a coherent interpretation of federal principles, which directly influences the […]
Marketing service providers: what will change with the Tax Reform?
What are marketing services? Marketing services can be divided into several categories which, in short, seek to support/boost sales of products or services, as well as making these experiences more attractive to consumers. These services range from the creation, planning and execution of sales strategies, content creation for social networks, as well as the possibility […]
Fintechs: what will change with the Tax Reform?
What are fintechs? Fintechs are companies that specialize in creating innovative financial solutions, focusing on fully digital financial products. The term comes from the abbreviation of two English words (financial and technology), which sums up the main objective of these institutions. And all companies that develop digital financial solutions, duly regulated by the Central Bank, […]
Presumed ICMS credits: absence of inclusion in the IRPJ and CSLL calculation bases
The article “Presumed ICMS credits: absence of inclusion in the IRPJ and CSLL calculation bases”, written by Angelo Ambrizzi, head of our tax area, is featured in Estadão. The STJ ruled that presumed ICMS credits should not be included in the calculation bases for Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL). […]
Internal market: what will change with the Tax Reform?
The recently approved Tax Reform brought numerous changes to the current model of Brazilian taxation. Throughout the period of discussion of the final text, much has been said about the impacts suffered by the main sectors of the economy, including trade and, more specifically, the domestic market. The domestic market plays a fundamental role in […]
Regulated professions: what will change with the Tax Reform?
What is a regulated profession? A regulated profession is one that has legal guidance, with a formal definition of the rights and duties of professionals in the exercise of their activities (requirements, areas of activity, competencies, etc.). Generally, these professions are represented by a Class Council, which acts, among other things, to supervise and organize […]
Importers of services: what changes with the Tax Reform?
What are importers of services? Importers of services are legal entities or individuals who purchase/contract a certain service, the provision of which is carried out by companies or professionals located abroad (resident or domiciled) and the result of which takes place on national territory. Generally, the search for such services stems from the need for […]
