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Brazil eliminates withholding tax on key non-resident investors

Brazil's Provisional Measure 1137, issued on September 22, eliminates the withholding tax levied on certain income earned by non-resident investors in the Brazilian financial and capital markets.

Delaware
United-states
Brazil
Brazilian
Machado-associados
Brazilian-central-bank-do
Bonds
Brazilian-central-bank

Brazilian government reduces IPI rates

Gabriel Caldiron Rezende of Machado Associados discusses the excise tax (IPI) reduction made by the Brazilian federal government, the steps taken to reach a reduction of 35%, and the controversies on the horizon.

Amazonas
Bahia
Brazil
Manaus
Brazilian
Machado-associados
Gabriel-caldiron-rezende
Euromoney-institutional-investor
Brazil-supreme-federal-court
Manaus-free-trade-zone
Unconstitutionality-declaratory-action
Alexandre-de-moraes

Subway wraps up partnership with Brazil's SouthRock

Machado Associados has helped US fast-food chain restaurant Subway sell the exclusive right to operate all of its restaurants in Brazil to private equity group SouthRock.

Brazil
Machado-associados

Brazilian Superior Court of Justice defines drawback terms

Júlio de Oliveira and Gabriel Caldiron Rezende of Machado Associados discuss the recent decision of the Superior Court of Justice on the calculation of interest and penalty on the drawback customs regime.

Brazil
Machado-associados
Gabriel-caldiron-rezende
Revenue-service
Euromoney-institutional-investor
Concession-decision
Federal-revenue
Federal-revenue-service
Superior-court
Caldiron-rezende
Privacy-policy
Institutional-investor

New chapter begins on the PIS and COFINS taxable basis: Inclusion of IPI

Carolina Romanini Miguel from Machado Associados comments on the decision of the Brazilian Federal Supreme Court which recognised the constitutionality of the inclusion of excise tax in the social contributions taxable basis.

Recurso
Piauhy
Brazil
Brazilian
Machado-associados
Romanini-miguel
Brazilian-supreme-court
Euromoney-institutional-investor
Special-appeal
Recurso-especial
Superior-court
Extraordinary-appel

Brazilian Federal Revenue Service reduces PIS/COFINS credits with questionable opinion

Júlio de Oliveira and Gabriel Caldiron Rezende of Machado Associados discuss the recent manoeuvre of the Federal Revenue Service to reduce the financial impact of the Brazilian Federal Supreme Court decision on the PIS/COFINS taxable base.

Brazil
Brazilian
Machado-associados
Gabriel-caldiron-rezende
Euromoney-institutional-investor
Bench-of-the-brazilian-federal-supreme-court
Brazilian-federal-revenue-service
Full-bench
Brazilian-federal-supreme-court
Extraordinary-appeal
Normative-opinion
Brazilian-federal-constitution

Brazil's Supreme Court concludes discussion on the inclusion of ICMS in the PIS/COFINS taxable basis

Brazil's Supreme Court concludes discussion on the inclusion of ICMS in the PIS/COFINS taxable basis
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Brazil
Brazilian
Mauri-bornia
Machado-associados
Gabriel-caldiron-rezende
Revenue-service
Euromoney-institutional-investor
National-treasury
Bench-of-the-brazilian-federal-supreme-court
Full-bench
Brazilian-federal-supreme-court
Extraordinary-appeal

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