STF decides on the non-incidence of ITCMD on goods abroad
At the end of February, the Federal Supreme Court (STF) decided, with general repercussion, thus enforcing the decision throughout the country, for the non-incidence of Inheritance and Donation Tax on assets located abroad. In the specific case, the Brazilian taxpayer received as a donation, a real estate and money located in Treviso, Italy, and, subsequently, […]
Tatiana Chiaradia talks to Folha de S. Paulo about taxing donations and inheritances abroad
Partner Tatiana Chiaradia participated in the Folha de S.Paulo newspaper’s report on the levying of ITCMD on donations and inheritance abroad. According to a recent decision of the Federal Supreme Court (STF), the states and the Federal District cannot levy the tax on these transactions until a supplementary law is enacted by the National Congress. […]
Carf begins 2021 with an empty agenda by PGFN
PGFN and taxpayers are requesting that processes in Carf be removed from the agenda, due to the preference for trials in person. In the Jota report, Tatiana Chiaradia explains that for taxpayers there is an atmosphere of distrust about the virtual trial of the most important cases. Check here.
Tatiana Chiaradia comments on the elimination of taxation on exchange of real estate
Carf decided that real estate exchange transactions should not be taxed. The decision had a tie vote, but the taxpayer won the case, due to the end of the casting of the deciding vote. Tatiana Chiaradia explains the case in an article on Legislation & Markets.
Renata Simon talks to Suno Notícias about M&As in the healthcare market
Renata Simon talked to Suno Notícias about the high number of M&As in the healthcare market. The Candido Martins partner points out that the consolidation of this sector in Brazil should occur much more through M&As than through organic expansion. Check out the full report.
Renata Simon talks to Exame magazine about mergers and acquisitions in the health sector
The health sector is heated in Brazil for mergers and acquisitions operations. In EXAME’s report, Renata Simon talks about the recovery movement observed after the first months of the pandemic. “We saw a complete retraction in the second quarter of 2020, but from then on we observed this resumption first in the capital market and […]
In an interview for Forbes, Tatiana Chiaradia evaluates the STF decision on software taxation
Last week, the Brazilian Supreme Court decided that ISS (Service Tax), and not ICMS (Tax on Circulation of Goods and Services), is levied on software, modulating the effects on eight different points. In the Forbes article, our partner Tatiana Chiaradia says: “This decision guarantees legal security not only now, but also in the future, avoiding […]
Performance of the administrators during the pandemic
Fiduciary duties provided for in the Brazilian Corporation Law The COVID-19 pandemic hit several companies around the world during the year 2020, bringing, for many, an unprecedented crisis. In this difficult context, many company administrators were forced to make decisions and perform acts of extreme importance and relevance for the survival of the companies they […]
Tatiana Chiaradia talks to Legislation & Markets about virtual trials and hearings
What are the positive and negative aspects of virtual trials and hearings? In an interview with Legislação & Mercados, Tatiana Chiaradia analyzes how the remote sessions have worked, considering the particularities of the administrative and tax spheres. To find out more, watch the video.
The Tax Authority’s new superpower to file for the Taxpayer’s bankruptcy
There is no discussion that the lion, as king of the jungle, has privileges. In Brazil, the Tax authorities (who is also referred to as “Lion”) has numerous “powers” to inspect and collect taxes. And the pocket of every Brazilian feels the effects of this power on a daily basis. Studies by the Brazilian Institute […]