BUSCA

Sandra Siqueira advises in the Tax Consulting area in our Rio de Janeiro office. She has over 20 years’ solid experience working in the area of tax consulting, with a focus on direct, indirect and social security taxes. She takes a multidisciplinary approach, also advising clients in matters related to administrative litigation, including before the CARF. Her[...]

Leonardo Gusmão advises in the Tax Litigation area at our Rio de Janeiro office. He focuses on administrative and judicial litigation at the municipal, state and federal levels and has over 14 years’ experience in this area. He represents his clients with a high level of dedication before administrative appeals boards such as the CARF and has broad experience[...]

Frederico Cunha advises in the Tax Litigation area at our Curitiba office. He has over 11 years’ experience working with business clients and focuses his practice on tax planning and tax litigation, particularly on administrative and judicial litigation at the municipal, state and federal levels. He performs outstanding work before administrative appeals[...]

Brazilian Federal Revenue Office Reviews its Transfer Pricing Guidelines on International Cost-Sharing Agreements The Federal Revenue Office has issued Private Letter Ruling 99,069/2017, which states, among other things, that transfer pricing rules apply to international cost-sharing agreements related to non-core activities. However, the ruling does not[...]

Constitutional Amendment 87/2015 – Division of the ICMS tax in interstate transactions and provisions of services intended for final consumers Constitutional Amendment 87 has changed how the Tax on the Circulation of Merchandise and Services (Imposto sobre Circulação de Mercadorias e Serviços), or ICMS, is divided in transactions with goods and the[...]

Brazil issues a new regulation on the program to allow exporters to recover residual tax costs (REINTEGRA) Law 13,043/2014 has reintroduced the program to allow exporters to recover residual tax costs incurred in the export production chain, ranging from 0.1% to 3% of their total export revenue (REINTEGRA). According to Decree 8,415/2015, the new recovery[...]