Private pension: Understand what changes in the choice of income tax taxation
Many doubts have arisen since the law was passed allowing participants in private pension plans, such as PGBL or VGBL, to choose the tax regime – whether using the progressive or regressive table – only at the end, when they receive the benefit, or at the first redemption of the accumulated amounts. Until now, the […]
26 major tax cases may be analyzed by the STF in 2024
The year 2024 promises to be very busy in the tax area, with at least 26 major cases awaiting a decision at the Federal Supreme Court (STF). According to an article published in Folha de S.Paulo by reporter Eduardo Cucolo, the disputes related to PIS/Cofins stand out in terms of value, as they are the […]
CM Women’s Celebration
At our last meeting of 2023, CM Women held a lunch meeting, assessing the group’s identity, the topics discussed over the course of the year, what we want for next year and the actions we will take going forward. We made a commitment to raise important issues that can have an impact and make a […]
Check out the new article by our lawyer, Igor Ferreira, on Cosit Consultation Solution No. 253/2023
Check out the article in Revista Consultor Jurídico (ConJur), written by our lawyer Igor Ferreira, which deals with Cosit Consultation Solution No. 253/2023, published by the Federal Revenue Service. According to the measure, income from two different ICMS tax incentives – such as presumed credit and reduction of the calculation base – will be taxed […]
Capital reduction of companies abroad: why is there still confusion?
Tax authorities and taxpayers continue to fight battles, the most recent being the reduction of capital of companies abroad. Taxpayers argue that the capital reduction that occurs with any positive exchange rate variation would be subject to income tax (IR) calculation according to the rules for calculating capital gains, subject to progressive rates from 15% […]
Promotion by Raphael Pires is featured in Análise Editorial and on the Lexlatin portal
The promotion of our new partner Raphael Pires was featured in articles in Análise Editorial and on the LexLatin Brasil portal. In the interview with Análise, Raphael, who has been with the team since 2018, said that he wants to contribute to strengthening and improving the firm’s culture. “The main goal is to maintain and […]
PLR (profit sharing) paid to officers and directors of companies without INSS: is it possible?STJ says no!
PLR, profit sharing, paid to workers, does not incur in social security taxes (INSS). What about PLR paid to company officers and directors? Does it incur in INSS? Taxpayers interpreted Federal Law No. 10,101/2000 to say no. The tax authorities understood that it did and fined the companies. After severe arm wrestling in the Administrative […]
10th CM Women meeting
On December 8, 2023, at another CM Women’s meeting, we welcomed Andréa Christina Borella, a nurse and specialist in health management, human resources in health and palliative care, currently the Care Practice Coordinator for the Health Care Network at Hospital Israelita Albert Einstein. Our conversation was about management and leadership, reflecting on knowledge and experiences […]
Our partner Alamy Candido was featured in Valor Econômico
On Wednesday (29/11), the Federal Senate approved a bill that changes the taxation of investment funds and offshore companies. Our partner, Alamy Candido, in the article published on the subject in Valor Econômico, explained that there was a distortion in the way exclusive funds are taxed and that Brazil is showing maturity by making the […]
For the second year running, Candido Martins Advogados is a finalist in the annual The Legal 500
For the second year running, Candido Martins Advogados is a finalist in The Legal 500 (Legalease) Brazil Awards, which selects the country’s leading law firms and lawyers of the year. The firm was included as “Law firm of the year” in the “Corporate and M&A (Mid-market)” category. The winners of the various categories will be […]