Could the exclusion of IBS/CBS from the base of legacy taxes be the “cousin” of the century’s thesis?
As the implementation of IBS and CBS approaches under the tax reform timeline, the debate arises over their inclusion in the calculation bases of ICMS, ISS and IPI; read more on our blog.
KLA is present at the 16th Private Equity Latin America Forum
Partners Henrique Lopes and Karin Alvo represent the firm at the leading private equity event in Latin America, organized by Markets Group to discuss the investment market with global industry leaders
Chilean regulation updates rules on compensating adjustments
Chile’s new transfer pricing regulation introduces self-adjustments and requires greater rigor in demonstrating market prices and profit levels; check out the first post on the International Taxation blog
CDA, IGF and fines: recent STF and STJ decisions in Tax Law
Check out the latest STF and STJ decisions on CDA, ICMS-DIFAL, the Wealth Tax, and limits on ancillary fines.
New 10% WHT on dividends analyzed by KLA Tax Law partners
Article by tax attorneys on the international portal Orbitax examines the new 10% withholding tax (WHT) on dividends paid abroad, its retroactive effects, and strategies to protect profits accumulated through 2025.
STF and STJ’ decisions regarding ICMS are the focus of this Tax Newsletter
Among the tax law news from the past month are STF decisions on retroactive ICMS, habitual tax debtors, and STJ rulings on ICMS DIFAL
Brazilian Supreme Court recognizes general repercussion on 30% cap for tax loss offset
The Court will assess whether the limitation can be waived in cases of merger, consolidation, spin-off, or company dissolution
Supreme Court acknowledges geberal repercussion in case concerning empolyee cost-sharning
The Supreme Court will decide if coparticipation in transport and meal allowances is subject to social security contributions
Federal Revenue Service publishes new notices with simplified conditions for settling tax debts
The Federal Revenue Service has published two new public notices for adhesion-based settlements, in which benefits may be granted without the need for individual negotiations with the tax authorities. Regarding Public Notice No. 5/2025, the Federal Revenue has conditioned the granting of discounts and the use of tax loss carryforward credits on the degree of […]
Supreme Court analyzes effects and deadlines for rescission actions
Ruling upholds deadlines and effects of rescission actions, introducing new theses on retroactivity and legal certainty
