Our tax lawyer, Thiago Braga, has written an article published by JOTA, which discusses the Federal Revenue Service’s analysis of Cosit Consultation Solution No. 2 of 2024, published earlier this year.

The document deals with the correct way to tax the positive exchange rate variation on forward sales. The article assesses whether the correct way to consider taxation would be as part of the price, under the capital gain system, or separately, as part of the exchange variation.

Read more: https://lnkd.in/dpaJeKDi