Profits abroad: new tax transaction for IRPJ and CSLL
The Federal Revenue Service and the Attorney General’s Office of the National Treasury (PGFN) have announced the opening of a new phase of tax transactions for January 2024 focused on the collection of Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL) on the profits of the investing company domiciled in Brazil earned […]
CARF decision recognizes that disproportionate distribution of profits is also exempt from income tax
A distribuição de lucros é prática comum e autorizada pelo Código Civil, sendo possível a convenção entre os sócios de uma sociedade limitada para estabelecer que a divisão seja feita de forma desproporcional à participação no capital social.
