O Projeto de Lei n° 07/24, em tramitação na Assembleia Legislativa de São Paulo, pretende instituir no Estado o regime de alíquotas progressivas sobre o ITCMD. Confira, nesse artigo exclusivo, a análise elaborada pela equipe de Consultoria Tributária e Planejamento Tributário sobre as alterações.

In this article, our experts address the significant changes in the rules related to Interest on Equity (JCP) following the conversion of Provisional Measure (MP) No. 1,185/2023.

We are pleased to share a guide prepared by the Latin American tax law expert team on Double Taxation Avoidance Agreements. These treaties play a crucial role in the legal certainty of foreign investments and in reducing the impact of double taxation, fostering a conducive environment for trade exchange. In this guide, we:Explore, in a concise and practical manner, the tax treatment of non-residents in Brazil, Chile, Colombia, Mexico, and Peru. Provide key references on legislation, judicial criteria, and essential aspects of the Double Taxation Avoidance Agreements in force in each jurisdiction. Include the list of current agreements in each country.

Brazil has a network of 36 Double Taxation Agreements - download the complete guide to see the full listing - listed in Appendix 1. Among the agreements currently in force in Latin America are Argentina, Chile, Ecuador, Mexico, Peru, and Uruguay (incorporated in 2023). Brazil did not accept the Multilateral Instrument of the Organization for Economic Cooperation and Development (MLI) to amend its existing agreements. However, in general, treaties concluded by Brazil follow the structure presented in the OECD Model Convention. Moreover, the most recent bilateral conventions reflect the country's tendency to align its agreements with the Base Erosion and Profit Shifting (BEPS) standards, including anti-abuse and anti-treaty shopping clauses. Below, we summarize the most relevant topics related to the DTAs, without prejudice to other provisions that may be important depending on the case. Prevalence of DTAs Brazilian courts have established the prevalence of treaties over domestic law. However, Brazilian tax authorities often interpret agreements in a way that limits benefits internationally accepted by the OECD. General Rules of DTAs Dividends: Dividends distributed to residents or non-residents are not subject to income tax. In any case, the 10% or 15% rate generally applies to countries with which Brazil has signed a DTAs. Interest: The 10% or 15% rate generally applies to loans. Royalties: The rate applicable to royalties derived from the use, or the right to use, cinematographic films, films or tapes for television or radio broadcasts, and any copyright of literary, artistic, or scientific works produced by a resident of a contracting state; or derived from the use, or the right to use, trademarks and patents varies in most cases from 10% to 15%. Other Common Clauses in DTAs Definition of tax residence, permanent establishment rules, taxation of capital gains, income from employment, foreign tax credit or exemption from income tax, information exchange, non-dis­crim­in­a­tion, and amicable dispute resolution procedures. Multilateral Convention on Mutual Administrative Assistance in Tax Matters The Convention, effective in Brazil since 2016, authorizes the exchange of tax-relevant information between Brazilian authorities and authorities of over 90 countries that are signatories to the Convention. This exchange can be made upon the request of the interested country or automatically. Income Tax Incidence on Services Provided by Non-Residents Abroad (DTAs) Most DTAs concluded by Brazil have protocols equating technical services to royalties, so Article 7 of the conventions exempting foreign-earned income from income tax would not apply (except for treaties with Austria, Finland, France, Japan, and Sweden). As there is no legal definition of what constitutes 'technical services,' tax authorities often use an expansive interpretation, classifying a significant part of service provision as royalties for DTAs purposes. The most recent treaties concluded by Brazil include a specific article for the taxation of technical services (such as the Brazil-Uruguay DTA). Social Security Brazil has the following totalization agreements: Ibero-American Multilateral Agreement: Argentina, Brazil, Bolivia, Chile, Ecuador, El Salvador, Spain, Paraguay, and Uruguay; Southern Common Market (Mercosur) Agreement: Argentina, Paraguay, Uruguay, and Brazil; Belgium, Canada, Cape Verde, Chile, France, Germany, Greece, Italy, Japan, Luxembourg, Portugal, South Korea, Spain, Switzerland, Quebec, United States.

Chamber of Deputies Approves Complementary Bill Addressing ICMS Exemption. Learn about the most important changes and their impact on businesses in the article below.

This week, the Brazilian Senate approved the text of PEC 45, which promises to simplify the country's current tax system. The Constitutional Amendment Proposal must still be approved by the Chamber of Deputies. In this article, you can check the current situation of the changes introduced by the tax reform.

A Receita Federal do Brasil publicou a Instrução Normativa nº 2.161/2023, es­tabele­cendo regras para preços de transferência em transações controladas. As regras serão obrigatórias a partir de janeiro de 2024, com opção para 2023, e a análise de comparabilidade é central no novo sistema de preços de trans­fer­ên­cia. 

Confira os detalhes da provação da Reforma Tributária no Brasil, a forma de implementação e suas im­plicações até 2033.

Confira a análise de nossos especialistas sobre os desafios da não-cu­mu­lativid­ade plena e o impacto dos tributos na base de cálculo.

Acompanhe os marcos temporais e desafios até 2033, sob o olhar atento de nossos especialistas em Direito Tributário.

Nesse artigo você confere o atual cenários, os desafios da Reforma Tributária, es­tim­ativas das alíquotas e próximos passos em matéria fiscal.

Saiba como a amplitude da tributação de produtos prejudiciais à saúde e ao meio ambiente afeta a economia e a segurança jurídica.