São Paulo State Tax Authorities waive ICMS collection on software
Legislação & Mercados, published an article about the São Paulo State Tax Authorities waiving the ICMS charge on software. Tatiana Del Giudice Cappa Chiaradia, our partner, in a statement to the magazine, said that “At the beginning of the year, the STF justices clarified the differentiation between “standardized programs” and “customized programs” (ADIs 1945 and […]
Plurality, but not that much (pero no mucho)
On TV, on fintwit, in meetings and conversations with friends, all people are talking about the tax reform, which is no surprise considering the democratic impact that the change will have on pockets throughout Brazil. However, another less famous reform is quietly moving towards a definitive approval in the National Congress, with an impact on […]
Income Tax Reform may increase corporate taxes
Our partner Alamy Candido was interviewed by Folha de S.Paulo newspaper about the changes that the Tax Reform brought to Income Tax. According to him, in order for the expected changes to be effective as soon as next year, the proposal needs to be approved this year. “To be effective from the first day of […]
Tax reform encourages day trade, say tax experts
In an interview to Suno, our partner Alamy Candido commented on the changes in the income tax (IR) for financial investments that may stimulate day trade operations. For Alamy Candido, partner at Candido Martins Advogados, by harmonizing the income tax rates, the tax reform benefits some operations, to the detriment of others. In this case, […]
Income Tax Return and Investment of Individuals on the Stock Exchange
On May 31, a little more than 34 million income tax returns were filed, according to a report by the Brazilian Federal Tax Authority. A growth of approximately 7% compared to the previous year. This growth also occurred, in a more agressive manner, in the number of accounts opened with the São Paulo Stock Exchange […]
The STF decision on the “tax thesis of the century” and its impacts
In an interview with Legislação & Mercados, our partner Tatiana Del Giudice Cappa Chiaradia commented on the STF’s decision on the judgment of exclusion of the ICMS from the PIS/Cofins tax base. “Considering that the decision was handed down in terms of general repercussion, the result of the judgment is binding on all federal public […]
Carf authorizes punishments even before conviction
In an interview with Legislação & Mercados, our partner Tatiana Del Giudice Cappa Chiaradia, commented on the recent decision of the Superior Chamber of CARF, which held that taxpayers can be punished with the loss of the right to tax exemptions or benefits, even without having been convicted of a crime against the tax system […]
Stock Option: the “must have” of the market!
Since the beginning of the year, after hard work on drafting the offering documents, roadshows and many hours of work, 19 companies went public through initial public offerings (IPOs) and, until this date, more than 30 are waiting to be analyzed by the Brazilian Securities and Exchange Commission (CVM) to go public. In this team […]
Consolidation movements should boost M&As in the country
Henrique Martins, our partner here at Candido Martins Advogados, gave an interview to Legislação & Mercados about aspects of the current consolidation of some sectors in the country. The lawyer told how the economic consequences of the Covid-19 pandemic, which ravaged the world, also resulted in the strengthening of companies that took resolutive measures in […]
STF decided that assets abroad are not taxed. And now?
In our tax newsletter of March this year we talked about the decision of the Supreme Federal Court (STF) regarding the non-incidence of ITCMD (inheritance tax) on the inheritance and donation of assets located abroad. Important to recall that the STF’s decision applies only to the facts that occurred after the publication of the judgment […]