Taxing the super-rich: closed-end funds face tax changes in Brazil
Provisional Measure 1184/23 was published , which provides for income tax to be levied in advance on income from funds closed within the country, the so-called onshore funds. Currently, the income tax rate on closed-end funds is 15%, levied only on the redemption of shares or amortization. The current form of taxation allows investors to […]
Supreme Court decision on taxation creates legal uncertainty
Angelo Ambrizzi, lawyer at Marcos Martins Advogados. The tax scene is in turmoil after a ruling by the Federal Supreme Court (STF) authorized the “breaking” of final and unappealable court decisions – especially those that recognized the non-mandatory payment of certain taxes. The decision was unanimous. In practice, taxpayers who have a final and unappealable […]
Tax intelligence enables companies’ financial strategy
A carga tributária Brasileira é uma das maiores do mundo e a legislação tributária além de extensa é extremamente complexa, ingredientes suficientes para gerar nas empresas incertezas para entender a tributação de suas operações.
Tax changes in the energy sector cause concern
Ângelo AmbrizziLawyer at Marcos Martins Advogados Decree No. 65.823/21 of the State of São Paulo was published to adjust São Paulo’s legal scenario to a STF decision The electricity sector is vital to the national economy and, at the same time, an input that directly influences the price of the entire production chain. There is […]
Tax changes in the energy sector cause concern!
An article by lawyer Angelo Ambrizzi is featured on the Jornal Contábil portal. The article deals with the change in taxation in the energy sector, which has brought legal uncertainty to the sector that produces and distributes electricity. Read the full article here.
