Ricardo Augusto Advocacia’s Post

🌎 Brazil’s GloBE Rules Public Consultation 👉 This consultation seeks to ensure that the CSLL Additional meets the requirements of the Global Rules Against Base Erosion (GloBE Rules), strengthening legal certainty and protection of the national tax base. 🔍 Companies, academia and interested parties can participate until November 10th. The objective is to adapt the rules to the Brazilian context and ensure transparent and effective regulation. ✉️ How to participate: Participants must: 1️⃣ Indicate whether or not they agree that the Normative Instruction contains all the elements necessary for the CSLL Additional to be considered a QDMTT; 2️⃣ Point out specific issues of our legal system that need further consideration in the Normative Instruction; 3️⃣ Propose improvements in the current wording; 4️⃣ Assess the importance of including examples in the regulation and indicate specific situations; 5️⃣ Request the removal of identification or personal data in case of publication, if desired. 📬 Send your contributions to cotin.df.cosit@rfb.gov.br and participate in the development of fairer and more robust legislation! Learn more on the website: https://lnkd.in/eSZBxJsR 🔗

🔍 O Supremo Tribunal Federal (STF) reafirmou sua posição em relação à exclusão do ICMS da base de cálculo do PIS e da Cofins, enfatizando que decisões definitivas que não estejam em conformidade com esse entendimento poderão ser anuladas através de ação rescisória. Essa decisão é baseada no Tema 69 da repercussão geral, que estabelece que o ICMS não deve ser considerado na base de cálculo dos mencionados tributos, com efeitos modulados a partir de 15 de março de 2017. O caso discutido teve origem em um mandado de segurança proposto por uma empresa do setor varejista, e o relator, ministro Luís Roberto Barroso, ressaltou a aplicabilidade da modulação mesmo em relação a decisões anteriores. Se você é empresário ou trabalha na área tributária, fique atento a essas mudanças! 💼💰 Caso tenha dúvidas sobre como essa decisão pode impactar seus tributos, recomenda-se buscar a orientação de um advogado especializado em direito tributário de sua confiança. 📣 Compartilhe esse post com alguém que precisa ficar por dentro dos impactos do ICMS no PIS e na Cofins! E não se esqueça de seguir nossa página para mais atualizações sobre direito tributário. 📲 🔖 #DireitoTributário #ICMS #PIS eCofins 📋 Processo: RE 1489562 Fonte: Supremo Tribunal Federal (STF).

OBSERVATORIUM ASJ ASJ 7.1 IN REVISITA TRIBUTUM Abordagem, de ASJ, anterior à promulgação da Lei Complementar nº 194/2023, que limitou as alíquotas do ICMS, sobre mercadorias e serviços considerados essenciais, estabelecendo como teto as alíquotas modais ou gerais.

🚨 Exciting news from Brazil! 🚨 Today, December 17th, the Chamber of Deputies has approved the regulation of the tax reform (PLP 68/2024). This significant legislation has already passed through the Senate and is now on its way to President Lula for sanction. This marks a crucial step towards implementing a new consumption tax system, aligning with the schedule set by Constitutional Amendment 132 of 2023. The tax reform is now a reality and will have impacts across all sectors. Stay tuned for more updates on this important development! #TaxReform #Brazil #Legislation #EconomicImpact

Entenda o mecanismo do Split Payment:

Entenda o mecanismo do Split Payment:

Banco Útil é presença confirmada no Tax Summit 2024, um evento imperdível para profissionais do setor tributário. Neste ano, o evento reunirá os principais especialistas na gestão fiscal e tributária, para discutir tendências, desafios e oportunidades de negócio.

Check out our article "Key Transfer Pricing Developments Unfolding in Brazil" published in Tax Notes for interesting insights into how the new legislation impacts multinational companies operating in Brazil and other tax and customs implications. Clarissa Giannetti Machado Miras Alessandra Machado Luciana Nobrega e Silva Loureiro Luiz Felipe Camargo #transferpricing #customsvaluation #taxdevelopments

Informativo. Dois pontos sobre ICMS: -> AJUSTE SINIEF Nº 14, DE 5 DE JULHO DE 2024 -> ICMS na Transferência de estoque entre filiais. #ICMS

🌍 Exploring Tax Reform Across Borders: Join This Webinar 🌍 The Brazilian Taxation and Technology Institute (IBTT) invites all to an insightful webinar that dives into the critical discussions shaping Brazil's tax reform, exploring the intersection of VAT systems and judicial tax disputes, and drawing comparisons between Brazil and Europe. 🗓 When? 27/11/2024 🇧🇷 Brazil: 6 PM (Brasília Time) 🇵🇹 Portugal: 9 PM (Lisbon Time) Why attend? ✅ Understand the details of Brazil's proposed administrative tax reform. ✅ Learn from Europe's judicial tax framework, including how VAT disputes are managed at the European Court of Justice. ✅ Engage with a distinguished panel of experts with cross-border expertise in tax law. Why reflections on international systems matter: Taxation is the foundation of any country's public administration, yet no system exists in isolation. Comparative studies between nations provide invaluable insights, enabling the refinement of processes through adopting tested practices and avoiding common pitfalls. This discussion will shed light on transformative insights for policymakers, legal professionals, and academics alike, regardless of whether they are in the public or private sector. Don’t miss this opportunity to deepen your knowledge and stay ahead in the ever-evolving landscape of tax law. 🎟 Register now #TaxReform #VAT #BrazilTaxation #ComparativeLaw #InternationalTax #IBTTWebinar